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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