Bank Reconciliation Statements
Bayani Gaba-gaba
The balance a business thinks it has in the bank and the balance the bank statement actually shows are almost never identical on any given day, and that is entirely normal. Cheques take days to clear, direct debits appear on the statement before the business hears about them, and bank charges arrive silently at the end of the month. A bank reconciliation statement proves the two figures agree once timing differences are accounted for.
In this lesson you will learn why bank reconciliations are prepared, how to update the cash book for items the business did not yet know about, and how to prepare a bank reconciliation statement that reconciles the cash book to the bank statement.
Manufura
- Explain the purpose of bank reconciliation statements
- Understand the process of bank reconciliation
- Prepare a bank reconciliation statement
Takardar Darasi
Akwai a cikin manhajar Green Bridge
Zazzage manhajar Green Bridge CBT a wayar ka ko kwamfyuta ka don samun cikakkiyar bayanan darasi, tambayoyin aiki, da ƙari.
Nazarin Darasi
Barka da kammala darasi akan Bank Reconciliation Statements. Yanzu da kuka bincika mahimman raayoyi da raayoyi, lokaci yayi da zaku gwada ilimin ku. Wannan sashe yana ba da ayyuka iri-iri Tambayoyin da aka tsara don ƙarfafa fahimtar ku da kuma taimaka muku auna fahimtar ku game da kayan.
Za ka gamu da haɗe-haɗen nau'ikan tambayoyi, ciki har da tambayoyin zaɓi da yawa, tambayoyin gajeren amsa, da tambayoyin rubutu. Kowace tambaya an ƙirƙira ta da kyau don auna fannoni daban-daban na iliminka da ƙwarewar tunani mai zurfi.
Yi wannan ɓangaren na kimantawa a matsayin wata dama don ƙarfafa fahimtarka kan batun kuma don gano duk wani yanki da kake buƙatar ƙarin karatu. Kada ka yanke ƙauna da duk wani ƙalubale da ka fuskanta; maimakon haka, ka kallesu a matsayin damar haɓaka da ingantawa.
- Which item is entered directly into the cash book, rather than the bank reconciliation statement? A) Unpresented cheque B) Outstanding lodgement C) Bank charges D) None of these Answer: C
- A cash book balance is $4,000. Unpresented cheques total $600 and there are no outstanding lodgements. What is the balance per the bank statement? A) $3,400 B) $4,600 C) $4,000 D) $600 Answer: B
- A bank statement balance is $2,500. Outstanding lodgements total $300 and unpresented cheques total $150. What is the balance per the cash book? A) $2,650 B) $2,350 C) $2,950 D) $2,050 Answer: A
- A cheque received from a customer and banked, but not yet cleared by the bank, is known as: A) An unpresented cheque B) An outstanding lodgement C) A dishonoured cheque D) A standing order Answer: B
- A customer's cheque is dishonoured by the bank. How should this be treated in the cash book? A) Added as a receipt B) Deducted, reversing the earlier receipt C) Ignored until next month D) Entered in the reconciliation statement only Answer: B
Akwai a cikin manhajar Green Bridge
Zazzage manhajar Green Bridge CBT a wayar ka ko kwamfyuta ka don samun cikakkiyar bayanan darasi, tambayoyin aiki, da ƙari.
Akwai a cikin manhajar Green Bridge
Zazzage manhajar Green Bridge CBT a wayar ka ko kwamfyuta ka don samun cikakkiyar bayanan darasi, tambayoyin aiki, da ƙari.
Littattafan da ake ba da shawarar karantawa
Yi Aikin Tambayoyin Gwaji
Kana son yin aikin tambayoyin gwaji kan Bank Reconciliation Statements? Sauke manhajar Green Bridge CBT don samun tambayoyin gwaji da cikakkun jarrabawa akan wannan batu.
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Duk abin da kake buƙata don yin fice a JAMB, WAEC & NECO.
