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LESSON 5-2 Bank Reconciliation

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Presentation on theme: "LESSON 5-2 Bank Reconciliation"— Presentation transcript:

1 LESSON 5-2 Bank Reconciliation
8/31/2019 LESSON 5-2 Bank Reconciliation GREEN

2 LESSON 5-2

3 LESSON 5-2: Bank Reconciliation
Mr. Stasa – WE City Schools GREEN

4 BANK STATEMENT page 124 LESSON 5-2

5 BANK STATEMENT RECONCILIATION
page 125 1 5 7 9 4 8 10 2 3 6 2 2 6 6 3 3 8 4 10 LESSON 5-2

6 LESSON 5-2

7 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

8 LESSON 5-2

9 JOURNALIZING A BANK SERVICE CHARGE
page 127 August 31. Received bank statement showing August bank service charge, $8.00. Memorandum No. 3. 2 1 4 3 1. Write the date. 2. Write the title of the account debited. Record the debit amount. 3. Write the title of the account credited. Record the credit amount. 4. Write the source document number in the Doc. No. column. LESSON 5-2

10 LESSON 5-2

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