Banner Ltds cash book showed a debit balance of 8,000 on 30 June Year 4. The bank
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Banner Ltd’s cash book showed a debit balance of £8,000 on 30 June Year 4. The bank sent it a statement, showing the same date, but that there was £11,800 in the bank.10 Further investigation revealed the following:
a. Unpresented cheques amounted to £6,000
b. On 30 June Banner Ltd had deposited £3,000 cash into the bank, but this was not shown on the bank statement
c. The bank statement showed dividends received of £1,000 that had not yet been recorded in the cash book
d. The bank charges for December amounted to £200 Prepare a bank reconciliation statement showing the updated cash book and bank statement balances.
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