Sunday, 8 October 2017

Buku Tunai & Penyata Penyesuaian Bank (Bank Recon) - Bahagian 2



Buku Tunai & Penyata Penyesuaian Bank (Bank Recon) - Bahagian 2



PENYATA PENYESUAIAN BANK (BANK RECONCILIATION)
a.       Penyata ini digunakan untuk memastikan padanan antara buku tunai yang di sediakan oleh syarikat dengan penyata bank.
b.      Ini kerana terdapat perbezaan rekod yang disediakan disebabkan oleh beberapa factor seperti;
                                                               i.      Masa
                                                             ii.      Maklumat

Contoh penyata bank :
BANK STATEMENT FOR JANUARY 2017 (SAMPLE)
SYKT ABD SDN BHD (SAMPLE CO.)
MBB  A/C NO. : 1234-1234-1234

DATE
REF NO.
PAYEE/PAYOR
 DR
 CR
 BALANCE
1/1/2014

BAKI


                       -  
4/1/2014

CLEARING CHEQUE DEPOSIT

      10,000.00
        10,000.00
5/1/2014
MBB 500501
INWARD CHEQUE CLEARING
         3,000.00

          7,000.00
5/1/2014

PROCESSING FEES
                 0.50

          6,999.50
6/14/14
MBB 500502
INWARD CHEQUE CLEARING
         1,000.00

          5,999.50
6/14/14

PROCESSING FEES
                 0.50

          5,999.00
9/1/2014

CLEARING CHEQUE DEPOSIT

         5,000.00
        10,999.00
12/1/2014

CLEARING CHEQUE DEPOSIT

            500.00
        11,499.00
11/1/2014
MBB 500503
CASH WITHDRAWAL
         2,000.00

          9,499.00
11/1/2014

PROCESSING FEES
                 0.50

          9,498.50
11/1/2014
MBB 500504
CASH WITHDRAWAL
         5,000.00

          4,498.50
11/1/2014

PROCESSING FEES
                 0.50

          4,498.00
17/1/2014
MBB 500505
INWARD CHEQUE CLEARING
            500.00

          3,998.00
17/1/2014

PROCESSING FEES
                 0.50

          3,997.50
17/1/2014
MBB 500506
INWARD CHEQUE CLEARING
            100.00

          3,897.50
17/1/2014

PROCESSING FEES
                 0.50

          3,897.00
18/1/2014

CLEARING CHEQUE DEPOSIT

         3,000.00
          6,897.00
21/1/2014

CLEARING CHEQUE DEPOSIT

         2,000.00
          8,897.00
22/1/2014
MBB 500507
INWARD CHEQUE CLEARING
         8,000.00

              897.00
22/1/2014

PROCESSING FEES
                 0.50

              896.50
23/1/2014

CLEARING CHEQUE DEPOSIT

         5,000.00
          5,896.50
24/1/2014
MBB 500508
INWARD CHEQUE CLEARING
         1,500.00

          4,396.50
24/1/2014

PROCESSING FEES
                 0.50

          4,396.00
25/1/2014
MBB 500509
INWARD CHEQUE CLEARING
         2,000.00

          2,396.00
25/1/2014

PROCESSING FEES
                 0.50

          2,395.50
31/1/2014

HIBAH PROFIT

            100.00
          2,495.50



      23,104.50
      25,600.00




Contoh Penyata Penyesuaian Bank :

BANK RECONCILIATION FOR JAN 2014




CLOSING BALANCE AS PER CASH BOOK
          2,700.00
ADD :
UNPRESENTED CHEQUES
MBB 500510
MUHD AZIM
          1,500.00
MBB 500511
ABDUL KARIM
          1,200.00
MBB 500512
PENGARAH - EN AZLAN
          2,000.00
HIBAH PROFIT
             100.00
          4,800.00
LESS :
UNCLEARED DEPOSITS
JUALAN - SYKT ABU BAKAR
          5,000.00
BANK CHARGES
                           
4.50
          5,004.50
BALANCE AS PER BANK STATEMENT JAN 2014
          2,495.50


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