CASH BOOK - MANNA COMMERCIAL BANK
Date	Particulars	Ghc	Date	Particulars	Ghc
2014			2014
3-Jan	Chq 1050	16,000	1-Jan	Bal b/f	110,000
6-Jan	Chq 6060	30,000	13-Jan	Chq 4440	15,000
15-Jan	Chq 4443	23,000	13-Jan	Chq 4441	13,000
15-Jan	Chq 4440	15,000	15-Jan	Chq 4442	16,000
15-Jan	Chq 3232	8,000	18-Jan	Chq 4444	120,000
16-Jan	Chq 9112	34,000	19-Jan	chq 4445	17,000
17-Jan	Chq 9112	34,000	20-Jan	chq 4440	25,000
31-Jan	Chq 9080	72,000	21-Jan	Chq 4446	32,000
31-Jan	Bal c/d	116,000
		348000			348000
				Bal b/f	116000

Based on the Cash Book and Bank Statement of TEA LTD

a) Prepare an Adjusted Cash Book

b) Prepare Reconciliation Statemnet