Transcribed Text:
| BOGALUSA COMPANY | ||
| Bank Reconciliation | ||
| November 30, 2017 | ||
| Cash balance per bank statement | 17712.50 | |
| Add: Deposits in transit | 1304.00 | |
| 19016.50 | ||
| Less: Outstanding checks | ||
| No. 2451 | 1260.40 | |
| No. 2472 | 426.80 | |
| No. 2478 | 538.20 | |
| No. 2482 | 612.00 | |
| No. 2484 | 829.50 | |
| No. 2485 | 974.80 | |
| No. 2487 | 398.00 | |
| No. 2488 | 800.00 | |
| 5839.70 | ||
| Adjusted cash balance per bank | 13176.80 | |
| Cash balance per books | 11073.80 | |
| Add: Electronic funds transfer received | 2242.00 | |
| 13315.80 | ||
| Less: | ||
| Error in recording check | 45.00 | |
| Error in deposit | 9.00 | |
| Check printing charge | 85.00 | |
| 139.00 | ||
| Adjusted cash balance per books | 13176.80 | |
| 2 | ||
| Dec.31 Cash | 2242.00 | |
| Accounts Receivable | 2242.00 | |
| (To record electronic funds transfer received by bank) | ||
| Dec.31 Bank charges expense | 85.00 | |
| Cash | 85.00 | |
| (To record charge for printing company checks) | ||
| Dec.31 Accounts Payable | 45.00 | |
| Cash | 45.00 | |
| (To correct error in recording check) | ||
| Dec.31 Accounts Receivable | 9.00 | |
| Cash | 9.00 | |
| (To correct error in deposit) | ||
| Note: | ||
| Error in recording check is for check 2479. Error amount = 1750-1705 = $45 | ||
