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LESSON 5-2. Bank Reconciliation. BANK STATEMENT. page 124. 10. BANK STATEMENT RECONCILIATION. page 125. 1. Date. 1. 2. Check Stub Balance. 2. 5. 3. Service Charge. 6. 4. Adjusted Check Stub Balance. 3. 7. 5. Bank Statement Balance. 6. Outstanding Deposits. 8. 4. 9.

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lesson 5 2

LESSON 5-2

Bank Reconciliation

bank statement
BANK STATEMENT

page 124

LESSON 5-2

bank statement reconciliation

10

BANK STATEMENT RECONCILIATION

page 125

1. Date

1

2. Check Stub Balance

2

5

3. Service Charge

6

4. Adjusted Check Stub Balance

3

7

5. Bank Statement Balance

6. Outstanding Deposits

8

4

9

7. Subtotal

8. Outstanding Checks

9. Adjusted Bank Balance

10. Compare Adjusted Balances

LESSON 5-2

recording a bank service charge on a check stub
RECORDING A BANK SERVICE CHARGE ON A CHECK STUB

page 126

1. Write Service Charge $8.00 on the check stub under the heading “Other.”

2. Write the amount of the service charge in the amount column.

3. Calculate and record the new subtotal on the Subtotal line.

1

2

3

LESSON 5-2

journalizing a bank service charge
1. Date. Write the date.

2

JOURNALIZING A BANK SERVICE CHARGE

page 127

August 31. Received bank statement showing August bank service charge, $8.00. Memorandum No. 3.

4

1

3

2. Debit. Write the title of the account to be debited. Record the amount debited.

3. Credit. Record the amount credited.

4. Source document. Write the source document number.

LESSON 5-2

term review
TERM REVIEW

page 128

  • bank statement

LESSON 5-2