GIVEN:

UNADJUSTED
1. Received 700 from customer. Bank recorded the deposit
2. Paid 300 to creditor. Bank deducted already
3. Received 80 from costumer. Didn’t make it to bank
4. paid check to supplier 35. wasn’t able to encash
5. paid bsc 5
6. int income 2
7. received check and deposited to bank but was marked n
15
8. received 30 but recorded by accountant as 3.

UNADJUSTED BAL - JANUARY

ADJUSTMENTS FROM JANUARY. PUMASOK NG FEB

FEB TRANSACTIONS

1. Received 600 from customer. Bank recorded the deposit

2. Paid 250 to creditor. Bank deducted already
3. Received 180 from costumer. Didn’t make it to bank
4. paid check to supplier 60. wasn’t able to encash
5. paid bsc 40
6. int income 10
7. received check and deposited to bank but was marked n
160
8.paid 40 but recorded by accountant as 4

UNADJUSTED BAL - FEB (reconciling adj in prev month +

current month actual receipt and disb)

ADJUSTMENTS FROM FEB. PUMASOK NG MARCH

1. Received 400 check from customer. It was correctly

deposited by bank.

2. Paid 120 to supplier. It was deducted by bank correctly.

UNADJUSTED BAL - MAR (reconciling adj in prev month +
current month actual receipt and disb)
 DEPOSIT
FROM
CASH IN BANK COMPANY
0 0
700 700
300 300
80 x
35 x
x 5
x 2 JAN

15 x 15 15

3 30
x
798 335 320 747

2 5 35 80
27 15

600 600
250 250

FEB
 FEB
180 X
60 X
X 40
X 10

160 X 160 160

4 40
x
969 334 525 850

10 40 60 180
160
36

MAR
400 400

120 120
410 356 180 580
 X JAN R
UA PER BOOK 798
BSC-JAN
BSC-FEB
BSC-MAR

INT INCOME-JAN 2
INT INCOME- FEB
INT INCOME- MAR

NSF CHECK-JAN
NSF CHECK-FEB
NSF CHECK-MAR

BOOK ERROR- JAN 27

BOOK ERROR- FEB

 BOOK ERROR- MAR

ADJUSTED BAL - 0 827

X JAN R

UA PER BANK
747
DIT-JAN 80
DIT-FEB

DIT-MAR

OC-JAN
OC-FEB
OC-MAR

ADJUSTED BAL - 0 827

JAN D JAN BAL FEB R FEB D
335 463 969 334
5 -5 -5
40

2 -2
10

15 -15 -15
160

27 -27

36
355 472 950 550

JAN D JAN BAL FEB R FEB D

427
320 850 525
80 -80
180

35 -35 -35
60

355 472 950 550

FEB BAL MARCH R MARCH D
1098 410 356
0
-40 -40

0
10 -10

0
-160 -160

0
-36 -36
 872 400 120

FEB BAL MARCH R MARCH D

580 180
752
0
180 -180

0
-60 -60

872 400 120

MARCH BAL
1152

0
 1152

MARCH BAL

1152

1152