bank reconciliation 3
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RECONCILIATIO
N
FAISAL
SMK NEGERI 3 LHOKSEUMAWE
DEFINITION
PURPOSE
FACTOR
CASEEXAMPLE
ADJUSTMENTJOURNAL
CONCLUSION
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DEFINITION OF BANKRECONCILIATION
Bank Reconciliation is a recordingprocedure to equalize the differencebetween the balance of a company andbalance in bank
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The purpose1. Determining cash balance to be presented the
financial statement ( Balance sheet .
!. "ecuring the company#s assets$%. detect possible misuse of cash &n bank.
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The 'actorDeposit in transit
utstanding checkRecording errors&nkasoBlank check
&nterest re)enueBank ser)ice charges
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Case examplePT MUKTI UTAMA 3! Desem"e# $%%&
Bala'(e )* Ba'+ Rp 3,%%$,%%% Bala'(e O* C)mpa'- Rp 3&&$%%%%%
Dep)s./ .' /#a's./Rp 3&0%%%%%
O1/ s/a'2.' C4e(+ Rp $5%%%%%%
A(( #e(e.6a"le pa-me'/ "- Ba'+ 7 I'+as)8 Rp $%%%%%%%
A(( pa-a"le Rp !,%%%%%% e##)# s4)#/ae "- ()mpa'- Rp ,%%%%%
I'/e#es/ #e6e'1e Rp 39,%%%
Ba'+ se#6.(e (4a#esRp ,%%%%
A(( #e(e.6a"le Rp !%%%%%%%
I'+as) exp Rp $%%%%%
:UESTION
Ba'+ Re()'(.l.a/.)' s/a/eme'/
A2;1s/me'/ ;)1#'al
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BANK RECONCILIATION
31 DECEMBER 2004
A.BALANCE OF BANKC1##e'/ a(()1'/ pe# 3! Desem"e# $%%& Rp 3,%%$,%%%
Dep)s./ .' /#a's./ Rp 3&0%%%%%
O1/s/a'2.' C4e(+ 7Rp $5%%%%%%8
RIGHT BALANCE Rp3,00$,%%%
B BALANCE OF COMPAN
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