5 IBM1214 FINANCIAL ACCOUNTING 2. (a) Below is the cash book (Bank column) of Setiawan Enterprise for the month of December 2014 2014 1/12 Balance b/d Cash Book (Bank Column) RM 2014 142,090 1/12 Berguna Trading (15450) 3,200 3/12 Water Enterprise (15451). RM 15,400 8/12 Sogo Sdn Bhd 1.234 15/12 Cinta Enterprise 526 7/12 Rental (15456) 7,380 27/12 Suka Bhd. 10,000 15,880 30/12 Sales 31/12 Rolling Co. 25,000 4,376 8/12 Western Village (15457) 18/12 Electricity (15458) 30/12 Salary (15459) 31/12 Balance c/d 1.090 21,530 122,678 185,192 185,192 The newly appointed accounts assistant received the following bank statement and found that the Cash Book balance did not tally with Bank Statement balance. The bank statement showed the following details: Setiawan Enterprise Bank Statement as at 31 December 2014 Debit Credit Date Particular (RM) (RM) 1/12 Balance b/d 1/12 Cheque 15449 15,000 3/12 Cheque 15448 31,210 8/12 Deposit 15,300 8/12 Cheque 15456 7,380 16/12 Deposit 562 18/12 Credit transfer 2,000 18/12 Cheque 15458 1,090 20/12 Stamp duty 50 27/12 Deposit 10,000 30/12 Deposit 25,000 30/12 Cheque 15459 21.530 31/12 Cheque returned 427 31/12 Bank charges 15 53 31/12 Interest income Balance (RM) 173,000 158,000 126,790 142,090 134,710 135,272 137,272 136,182 136,132 146,132 171,132 149,602 149,175 149,160 149.213 nf 5 muestions on 7 printed pages. You are required to prepare: (1) An Updated Cash Book (Bank Column). (7 marks) (ii) The Bank Reconciliation Statement as at 31 December 2014. (9 marks)