Financial Accounting and Accounting Standards

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Reconciliation Procedures
Deposit in Transit - Outstanding Checks -
Bank Errors

• Notes collected by bank
• - NSF (bounced) checks
• - Check printing or other service charges
• - Book Errors

CORRECT BALANCE
CORRECT BALANCE
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• E8-11 The following information pertains to
  Family Video Company.
• Cash balance per bank, July 31, 7,263.
• Cash balance per books, July 31, 7,284.
• July bank service charge not recorded by the
  depositor 28.
• Deposits in transit, July 31, 1,500.
• Bank collected 900 note for Family in July, plus
  interest 36, less fee 20.The collection has not
  been recorded by Family, and no interest has been
  accrued.
• Outstanding checks, July 31, 591.
• Instructions
• Prepare a bank reconciliation at July 31.
• Journalize the adjusting entries at July 31 on
  the books of Family Video Company.

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E8-11 a) Prepare a bank reconciliation at July
31.
Cash balance per bank statement 7,288
Add Deposit in transit 1,500
Less Outstanding checks (591)
Adjusted cash balance per bank 8,172
Cash balance per books 7,284
Add Collection of notes receivable 900
Collection of interest 36
Less Bank service charge (28)
Note collection fee (20)
Adjusted cash balance per books 8,172
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E8-11 b) Journalize the adjusting entries at
July 31 on the books of Family Video Company.
Dr.
Cr.
Cash 788
July 31
Bank charge expense 28
Miscellaneous expense 20
Notes receivable 900
Interest revenue 36
Note Adjusting journal entry includes only the
adjustments to the cash balance per books.
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