September. Bank Statement Debits Credits 517 $3740 748 1045 132 1958 363 Date Particulars Sep-01 3 EFT Transfer 4 Deposit 6 Deposit Cheque 2755 9 Cheque 2756 11 Deposit 13 Cheque 2758 Deposit 18 Deposit 20 EFT Transfer 21 Cheque 2760 25 Deposit 30 Dishonoured Cheque Direct Deposit Account Fees Interest Balance 823 Dr 1340 Dr 2400 Cr 3148 Cr 2103 Cr 1971 Cr 3929 Cr 3566 Cr 4347 Cr 5997 Cr 5755 Cr 915 Cr 1795 Cr 1047 Cr 3367 Cr 3335 Cr 3280 Cr 781 1650 242 4840 880 748 2320 32 55 TOTAL DEBITS $7974 TOTAL CREDITS $12077 + Cash Receipts Journal Cash at Date bank Sep 1 550 7 748 11 1958 781 1650 25 880 30 460 TOTAL $7027 Cash Payments Journal Cash at Date /Cheque no bank Energising Athletes Making the Leap Sep 3 / EFT 517 Bank Reconciliation Statement Sep 9/2756 123 as at 31 August Sep 10/2757 3520 Balance as per bank statement $823 Dr Sep 13/2758 363 Less: Sep 17 / 2759 1815 Outstanding Deposit 3740 Sep 20 / EFT 242 Add: Sep 21/ 2760 4840 Unpresented # 2755 1045 TOTAL 511 420 cheques: 2701 1540 2585 13 18 Additional information reveals that Cheque 2756 is correct in the bank statement but was incorrectly recorded in the Cash Payments Journal./ Balance as per Cash at Bank account $332 Dr FA 1 - JIM CASE STUDY: TOPIC 70- CASH CONTROLS Cash at Bank + Energising Athletes Making the Leap Bank Reconciliation Statement as at 30 September