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On Aug 14th, One of our Partner's ( Compuville ) cash book showed a debit balance of $4,000.00.
His bank statement showed a balance of $4,270.00.
On comparison the following were found:
* check issued amounting to $2,500.00 has not been cashed* The bank rejected checks amounting to $140* Standing order for a staples order of $700 was note noted.* A customer paid $170 directly into the bank without any notice to Us* Bank charges of $160 were entered in the bank statements only.* A dividend of $250 was paid directly into the bank and not recorded in the cash book* Checks for $1,650.00 were entered into the cash book and deposited in the bank but had not been cleared (deposited).
Prepare a bank reconciliation statement for the month .
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