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The following information is taken from the books and records of the House of Cards Company. All data required to reconcile the bank statement as of September 30, 2013 can be found in the various documents and records reproduced below.
The bank portion of the bank reconciliation for House of Cards Company at August 31, 2013 was as follows:
House of Cards Company
Bank Reconciliation
August 31, 2013
Balance as per bank statement $ 17863.51
Add: Deposit in transit 3423.98
Less: Outstanding checks
Check Number Check Amount
2451 $ 616.87
2470 784.65
2471 950.72
2472 415.97
2474 1295.00 $ 4063.21
Adjusted balance per bank statement $ 17224.028
The adjusted cash balance per the bank statement agreed with the cash balance per the general ledger at August 31, 2013.
Account No. 8525-54226-91 Templeton Bank
House of Cards Company Bank Statement
September 30, 2013
Checks
Date Number Amount
9/4/13 2470 $ 784.65
9/5/13 2471 950.72
9/9/13 2474 1295.00
9/10/13 2475 1540.80
9/11/13 2476 2720.00
9/12/13 2477 649.20
9/13/13 2479 1785.00
9/16/13 2480 1322.98
9/17/13 2481 648.70
9/23/13 2483 535.20
9/27/13 2486 700.00
Total $ 12932.25
Deposits
Date Amount
9/3/13 $ 3423.98
9/4/13 1169.22
9/9/13 1455.25
9/11/13 1311.60
9/16/13 1562.00
9/18/13 1472.70
9/25/13 2375.00
9/27/13 910.90
9/30/13 2567.30
Total $ 16247.95
The cash journals of House of Cards Company for the month of September showed the following:
Cash payments journal
Date Number Amount Date Number Amount
9/3/13 2475 $ 1540.80 9/19/13 2483 $ 535.20
9/4/13 2476 2720.00 9/23/13 2484 893.50
9/5/13 2477 649.20 9/24/13 2485 974.80
9/6/13 2478 538.20 9/25/13 2486 700.00
9/7/13 2479 1785.00 9/26/13 2487 753.00
9/10/13 2480 1322.98 9/30/13 2488 736.00
9/14/13 2481 645.70
9/17/13 2482 620.16
Cash Receipts Journal
Date Amount
9/3/13 $ 1169.22
9/7/13 1455.25
9/10/13 1311.60
9/14/13 1522.00
9/17/13 1472.70
9/24/13 2375.00
9/26/13 910.90
9/28/13 2567.30
9/30/13 2695.00
The bank statement contained the following bank memoranda:
1. A credit memo for the collection of a note receivable of $ 2400 for House of Cards Company on Sept 9, plus $72 interest and less a collection fee of $35. House of Cards has not accrued any interest on the note.
2.A debit memo for the printing of additional company checks, $180.00
3. A debit memo for an NSF check of $ 379.25 for a check received by House of Cards Company from Gomez Addams, a customer.
At September 30, 2013 the cash balance per the company books was $18,288.71 and the cash balance per the bank statement was $ 23,056.96. If errors in recording deposits or checks are discovered , assume the errors were made by House of Cards Company. If a cash payment journal posting is found to be in error, assume the payment was made to a vendor "on account". If a cash receipts journal posting is found to be in error, assume the receipt was for a cash sale.
The bank portion of the bank reconciliation for House of Cards Company at August 31, 2013 was as follows:
House of Cards Company
Bank Reconciliation
August 31, 2013
Balance as per bank statement $ 17863.51
Add: Deposit in transit 3423.98
Less: Outstanding checks
Check Number Check Amount
2451 $ 616.87
2470 784.65
2471 950.72
2472 415.97
2474 1295.00 $ 4063.21
Adjusted balance per bank statement $ 17224.028
The adjusted cash balance per the bank statement agreed with the cash balance per the general ledger at August 31, 2013.
Account No. 8525-54226-91 Templeton Bank
House of Cards Company Bank Statement
September 30, 2013
Checks
Date Number Amount
9/4/13 2470 $ 784.65
9/5/13 2471 950.72
9/9/13 2474 1295.00
9/10/13 2475 1540.80
9/11/13 2476 2720.00
9/12/13 2477 649.20
9/13/13 2479 1785.00
9/16/13 2480 1322.98
9/17/13 2481 648.70
9/23/13 2483 535.20
9/27/13 2486 700.00
Total $ 12932.25
Deposits
Date Amount
9/3/13 $ 3423.98
9/4/13 1169.22
9/9/13 1455.25
9/11/13 1311.60
9/16/13 1562.00
9/18/13 1472.70
9/25/13 2375.00
9/27/13 910.90
9/30/13 2567.30
Total $ 16247.95
The cash journals of House of Cards Company for the month of September showed the following:
Cash payments journal
Date Number Amount Date Number Amount
9/3/13 2475 $ 1540.80 9/19/13 2483 $ 535.20
9/4/13 2476 2720.00 9/23/13 2484 893.50
9/5/13 2477 649.20 9/24/13 2485 974.80
9/6/13 2478 538.20 9/25/13 2486 700.00
9/7/13 2479 1785.00 9/26/13 2487 753.00
9/10/13 2480 1322.98 9/30/13 2488 736.00
9/14/13 2481 645.70
9/17/13 2482 620.16
Cash Receipts Journal
Date Amount
9/3/13 $ 1169.22
9/7/13 1455.25
9/10/13 1311.60
9/14/13 1522.00
9/17/13 1472.70
9/24/13 2375.00
9/26/13 910.90
9/28/13 2567.30
9/30/13 2695.00
The bank statement contained the following bank memoranda:
1. A credit memo for the collection of a note receivable of $ 2400 for House of Cards Company on Sept 9, plus $72 interest and less a collection fee of $35. House of Cards has not accrued any interest on the note.
2.A debit memo for the printing of additional company checks, $180.00
3. A debit memo for an NSF check of $ 379.25 for a check received by House of Cards Company from Gomez Addams, a customer.
At September 30, 2013 the cash balance per the company books was $18,288.71 and the cash balance per the bank statement was $ 23,056.96. If errors in recording deposits or checks are discovered , assume the errors were made by House of Cards Company. If a cash payment journal posting is found to be in error, assume the payment was made to a vendor "on account". If a cash receipts journal posting is found to be in error, assume the receipt was for a cash sale.
Bank Reconciliation. ( Need help to solve to reconcile Please.)?
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