Reference no: EM132774087
Question - According to the bookkeeping records of the company "HABENNAGEN", the balance of its deposits was at December 31, 2017 amounting to IDR 22,440,000. Account Statement received from the bank shows a balance of IDR 27,406,000. This difference in balance is caused by:
a. The company has issued a check for IDR 2,000,000 to pay off the debt, however, the company recorded it as Rp. 200,000.
b. The company has withdrawn the checks namely:
No. GH.76427 IDR 600,000
No. GH.76429 IDR 520,000
No. GH. 76430 IDR 380,000
Until the end of the month this amount has not been disbursed by the holder.
c. The company has received a shipment from its subscription amounting to Rp. 3,750,000, -but this amount has not been recorded by the bank.
d. The bank made a mistake for the check paid. This amount is correct Rp 1,000,000, - but only recorded Rp. 100,000.
e. The bank has collected the following company receivables:
Amount of receivables Rp 9,825,000, -
Collection fee IDR 25,000
This amount has not been recorded in company records.
f. The company has received a check from the subscription totaling Rp 2,000,000, - the check was deposited into the bank and it was empty.
g. The company has received deposit interest for December 2017 amounting to Rp 320,000, - and is burdened with a fee of Rp. 4,000, - this amount does not exist in the company.
Required -
1. Making a Bank of Reconciliation!
2. Keep the required journal!