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