TUTORIAL

QUESTION 1
On 31 May 2020, cash book for Berjaya Trading showed different balances with bank
statements.
Pada 31 Mei 2020, buku tunai bagi Berjaya Trading menunjukkan baki yang berbeza dengan
Penyata Bank.
Bank Statements for the month of May 2020
Penyata Bank bagi bulan Mei 2020
Date Particulars Cheque Debit Credi Balance
No. (RM) t (RM)
(RM)
May 1 Balance 780 (Cr)
Baki
4 Cheque 3,960 220 560 (Cr)
8 Deposit 1360 1,920 (Cr)
9 Cheque 3,961 500 1,420 (Cr)
10 Deposit 2400 3,820 (Cr)
12 Cheque 3,962 300 3,520 (Cr)
13 Cheque 3,963 2,000 1,520 (Cr)
13 Fixed deposit interest 150 1,670 (Cr)
Faedah simpanan tetap
18 Dividends 480 2,150 (Cr)
Dividen
26 Cheque 3,964 760 1,390 (Cr)
28 Bank charges 55 1,335 (Cr)
Caj bank
29 Cheque 2,965 1,650 315 (Dr)
 Cash Book (Bank column only)
Buku Tunai (ruangan Bank sahaja)
Date Particulars (RM) Date Particulars (RM)
May 1 Balance b/f 560 May 8 Rent 500
Baki b/b Sewa
6 Rama 1,360 10 Liza 2,000
9 Ali 2,400 12 Insurance 760
Insurans
25 Commission 600 24 Furniture 1,650
Komisen Perabot
29 Sale 400 28 Syarikat Lee 1,180
Jualan
31 Balance c/f 770
Baki h/b
6,090 6,090

Additional information:
Maklumat tambahan:
Cheque numbered 3962 forgot recorded in the cash book.
Cek bernombor 3962 terlupa direkod dalam buku tunai.

INSTRUCTIONS:
(i) Prepare the Bank Reconciliation Statement on 31 May 2020.
Sediakan Penyata Penyesuaian Bank pada 31 Mei 2020. ((RM495))
(ii) Prepare journal entries to record the adjustments.
Sediakan catatan jurnal untuk merekodkan pelarasan.
QUESTION 2
The bank statements for August 2020 was received by Perniagaan Kamarul shows different
balance with the cash book balance.
Penyata bank Ogos 2020 yang diterima Perniagaan Kamarul menunjukkan baki yang
berbeza dengan baki buku tunai.
Cash Book (Bank column only)
Buku Tunai (Ruangan bank sahaja)
Date Particulars Bank Date Particulars Chequ Bank
(RM) e No. (RM)
Aug. 1 Balance b/f 5,480 Aug. 3 Purchase 256434 750
Baki b/b Belian
4 Sale 886 8 Rent 256435 500
Jualan Sewa
7 Nazri 1,290 16 Wilson 256436 1,690
14 Prabu 2,140 22 Beta 256437 850
25 Sale 1,210 26 Alan 256438 1,240
Jualan
29 Lim 800 28 Insurance 256439 250
Insurans
30 Sally 1,800 31 Balance c/f 8,326
Baki h/b
13,606 13,606
 Bank Statements for the month of August 2020
Penyata Bank bagi bulan Ogos 2020
Date Particulars Chequ Debit Credi Balance
e No. (RM) t (RM)
(RM)
Aug. 1 Balance b/f 6,480
2 Cheque 256433 1,000 5,480
6 Deposit 886 6,366
6 Cheque 256434 750 5,616
10 Cheque 1,290 6,906
13 Cheque 256435 500 6,406
18 Cheque 256436 1,960 4,446
18 Cheque 2140 6,586
22 Dividend - Hui Company 530 7,116
Dividen - Hui Company
26 Deposit 1,210 8,326
28 Cheque 256437 850 7,476
30 Bank Charge 10 7,466
Caj Bank

Additional information:
Maklumat tambahan:
Cheque number 256436 were recorded with the wrong amount in the cash book.
Cek bernombor 256436 dicatat dengan jumlah yang salah dalam buku tunai.

INSTRUCTIONS:
(i) Prepare the Bank Reconciliation Statement on 31 Ogos 2020.
Sediakan Penyata Penyesuaian Bank pada 31 Ogos 2020. (RM8,576)
(ii) Prepare journal entries to record the adjustments.
Sediakan catatan jurnal untuk merekodkan pelarasan.
QUESTION 3
Perniagaan Tirai Sutera has received a bank statement for the month of September 2020.
The following is a cash book and bank statements for the month:
Perniagaan Tirai Sutera telah menerima penyata bank bagi bulan September 2020. Berikut
ialah buku tunai dan penyata bank untuk bulan tersebut:

Cash Book (Bank column only)

Buku Tunai (Ruangan bank sahaja)
Date Particulars Bank Date Particulars Chequ Bank
(RM) e No. (RM)

Sept. 1 Hoon Yap 940 Sept. 1 Balance b/f

Baki b/b 2,280
15 Sale 10,20 3 Indah Bhd 176682 650
Jualan 0
23 Lashiny 1,450 5 Hazwani 176683 1,800
26 Sale 3,640 6 Perabot Jaya 176684 960
Jualan
27 Malia 2,670 6 Purchase 176685 1,720
Belian
29 Arini 630 8 Kedai Wan Siah 176686 1,060
13 Perniagaan Tina 176687 3,400
18 Salary 176688 500
Gaji
23 Purchase 176689 730
Belian
30 Balance c/f 6,430
Baki h/b
 19,53 19,530
0

Bank Statements
Penyata Bank
Date Particulars Debit Credit Balance
(RM) (RM) (RM)
Sept. 1 Balance b/f 125 Dr.
Baki b/b
8 Cheque No. 176683 1,800 1,925 Dr.
9 Dividend 250 1,675 Dr.
Dividen
12 Cheque No.176681 845 2,520 Dr.
15 Insurance 600 3,120 Dr.
Insurans
16 Deposit 10,20 7,080 Cr.
0
17 Bank charge 30 7,050 Cr.
Caj bank
19 Cheque No.176687 3,400 3,650 Cr.
21 Cheque No.176680 1,310 2,340 Cr.
21 Cheque No.176685 1,720 620 Cr.
23 Cheque No.76686 1,060 440 Dr.
24 Cheque book 25 465 Dr.
26 Cheque No.176689 730 1,195 Dr.
27 Deposit 2,670 1,475 Cr.
28 Cheque No.176682 560 915 Cr.
29 Interest on overdraft 150 765 Cr.
 Faedah atas overdraf
30 Deposit 1,450 2,215 Cr.

Additional information:
Maklumat tambahan:
1) Cheque numbered 176682 issued to Indah Bhd. recorded with the wrong amount in the
cash book.
Cek bernombor 176682 yang dikeluarkan kepada Indah Bhd. dicatat dengan jumlah
yang salah dalam buku tunai.
2) Cheque received on 29 September 2020 is returned by the bank as "Refer to Drawer".
Cek yang diterima pada 29 September 2020 dipulangkan pihak bank dengan tanda
“Rujuk kepada Penyuruh Bayar”.

INSTRUCTIONS:
(i) Prepare the Bank Reconciliation Statement on 30 September 2020.
Sediakan Penyata Penyesuaian Bank pada 30 September 2020. (RM5,335)
(ii) Prepare journal entries to record the adjustments.
Sediakan catatan jurnal untuk merekodkan pelarasan.

QUESTION 4
Perniagaan Shamir received a bank statement showing a balance of different with the
balance in the cash book on 30 April 2020. Cash book and bank statements are as follows:
Perniagaan Shamir menerima penyata bank yang menunjukkan baki yang berbeza dengan
baki di buku tunai pada 30 April 2020. Buku tunai dan penyata bank adalah seperti berikut:

Cash Book
Buku Tunai
Date Particulars Bank Date Particulars Check Bank
(RM) s (RM)
No.

Apr. 1 Balance b/f 3,910 Apr. 1 Rental expense 293110 510

Baki b/b Belanja sewa
5 Sale 1,045 10 Syarikat Bayu 293111 470
Jualan
6 Mistam 2,735 19 Hotel Angkasa 293112 292
30 Aqilla 491 20 Ramlan 293113 651
 27 Zaidah 293114 430
30 Balance c/f 5,828
Baki h/b
8,181 8,181

Bank Statements
Penyata Bank
Date Particulars Chequ Debit Credi Balance
e No. (RM) t (RM)
(RM)
Apr. 1 Balance b/f 3,930
Baki b/b
Deposit 499 4,429
2 Cheque 293108 295 4,134
Cheque 293109 224 3,910
5 Deposit 1,045 4,955
11 Cheque 293110 510 4,445
17 Deposit 2,735 7,180
22 Cheque 293112 292 6,888
23 Cheque 293113 651 6,237
25 Cheque book 25 6,212
Buku cek
29 Dividend 115 6,327
Dividen
30 Insurance 300 6,027
 Insurans

REQUIRED:
(i) Prepare the Bank Reconciliation Statement on 30 April 2020.
Sediakan Penyata Penyesuaian Bank pada 30 April 2020. (RM5,618)
(ii) Prepare journal entries to record the adjustments
Sediakan catatan jurnal untuk merekod pelarasan.

QUESTION 5
Cash book Perniagaan Semambu showed different balances with bank statement on 30
April 2020.
Buku tunai Perniagaan Semambu menunjukkan baki yang berbeza dengan penyata bank
pada 30 April 2020.
Cash Book (Bank column only)
Buku Tunai (Ruangan bank sahaja)
Date Particulars Bank Date Chequ Particulars Bank
(RM) e (RM)
No.

Apr. 1 Balance b/f 7,230 Apr. 2 1013 Rental expense 880

Baki b/b Belanja sewa
3 Sale 2,660 10 1014 Repair of vehicles 600
Jualan Baiki kenderaan
5 Angelo Bhd. 890 19 1015 Commissions 690
Komisen
8 Denna 1,650 20 1016 Freight-in 320
 Angkutan masuk
25 Bonita Bhd. 2,640 27 1017 Yana & Co 2,560
28 Per. Bimbo 1,870 30 1018 Aroon Sdn Bhd. 5,765
29 Peruncit Mamat 2,350 1019 Telekom Bhd. 220
Balance c/f 885 1020 Syarikat Sri Jaya 8,880
Baki h/b
1021 Takaful Bhd. 260
20,175 20,17
5

MAYBANK BHD
BANK STATEMENTS

Perniagaan Semambu Account Number:

No. 123 Jalan Londang 087-161555667-2
Kg. Pengkalan Balak, Date: 30 April 2020
Masjid Tanah, Melaka.

Date Particulars Cheque Debit Credit Balance

No. (RM) (RM) (RM)
2020
April
1 Balance 8,250
5 Cheque 1013 880 7,370
10 Cheque 1014 600 6,770
11 Deposit 2,660 9,430
 Deposit 890 10,320
12 Cheque 1012 1,020 9,300
Cheque book 15 9,285
14 Cheque 1016 320 8,965
16 Deposit 1,650 10,615
28 Cheque 1018 5,765 4,850
Cheque 1017 2,650 2,200
29 Deposit 1,870 4,070
30 Dividend (Syarikat Adlyna Bhd) 1,550 5,620
Credit transfer (Syarikat Tana Man) 2,400 8,020
30 Deposit 2,350 10,370

All entries in the statement is correct.

Semua catatan di penyata bank adalah betul.

INSTRUCTIONS:
(i) Prepare the Bank Reconciliation Statement on 30 April 2020.
Sediakan Penyata Penyesuaian Bank pada 30 April 2020. (RM2,960)
(ii) Prepare journal entries to record the adjustments.
Sediakan catatan jurnal untuk merekod pelarasan.

QUESTION 6
Bank statement balance for Perniagaan Mazwin on 30 June 2020 was found different from
the balance of cash book. Here is the cash receipts journal, a cash payment journal and
bank statements on 30 June 2020.
Baki penyata bank Perniagaan Mazwin pada 30 Jun 2020 di dapati berbeza daripada baki
buku tunai. Berikut adalah jurnal penerimaan tunai, jurnal pembayaran tunai dan penyata
bank pada 30 Jun 2020.
Cash Receipts Journal (Bank column)
Jurnal Penerimaan Tunai (Ruangan bank)
Date Details Bank Accounts Sales Other
(RM) Receivabl (RM) Accounts
e (RM)
(RM)
June 5 Sales 950 950
 Jualan
10 Hwa Thai 1,200 1,200
15 Commission 500 500
Komisen
25 Sales 600 600
Jualan
28 Helmi 580 580
30 Zamarul 730 730
30 Total 4,560 2,510 1,550 500

Cash Payment Journal (Bank column)

Jurnal Pembayaran Tunai (Ruangan bank)
Date Details Bank Accounts Purchase Other
(RM) Payable (RM) Accounts
(RM) (RM)
June 10 Salary - 500 1,000 1,000
Gaji - 500
15 Purchase – 501 2,200 2,200
Belian - 501
18 Shila - 502 720 720
24 Rent - 503 500 500
Sewa - 503
26 Adlin - 504 380 380
27 Saloma - 505 450 450
30 Purchase - 506 480 480
Belian - 506
30 Total 5,730 1,550 2,680 1,500

BANK BAIDURI
Bank Statement
Penyata Bank
Particulars Cheque Debit Credit Balance
No. (RM) (RM) (RM)
Balance 5,450
Cheque 498 700 4,750
Cheque 499 550 4,200
 Deposit 950 5,150
Cheque 500 1,000 4,150
Deposit 1200 5,350
Dividen 825 6,175
Deposit 500 6,675
Cheque 501 2,200 4,475
Auto debit (Rental expense) 1,500 2,975
Auto debit (Belanja sewa)
Cheque 500 2,475
Cheque 380 2,095
Bank charges 40 2,055
Caj bank
Cheque 505 405 1,650
Deposit 321 580 2,230

Additional information:
Maklumat tambahan:
1. Beginning balance for cash book is RM4,200.
Baki awal buku tunai adalah RM4,200.
2. All the information in the bank statement is correct.
Semua maklumat dalam penyata bank adalah benar.

INSTRUCTIONS:
(i) Prepare the Bank Reconciliation Statement on 30 June 2020.
Sediakan Penyata Penyesuaian Bank pada 30 Jun 2020. (RM2,360)
(ii) Prepare journal entries to record the adjustments.
Sediakan catatan jurnal untuk merekod pelarasan.

QUESTION 7
Perniagaan Cengal receive bank statements in August 2020, which shows a different
balance with the cash book balance.
Perniagaan Cengal menerima penyata bank bulan Ogos 2020 yang menunjukkan baki yang
berbeza dengan baki buku tunai.

Bank Simpanan Nasional

Bank Statement
 Date Particulars Check. Debit Kredit Balance
No (RM) (RM) (RM)
2020
Aug. Balance b/f 4,140
Baki b/b
1 Cheque 53351 2,840 1,300
10 Deposit 940 2,240
11 Deposit 1,325 3,565
Cheque 53350 500 3,065
12 Cheque 53352 740 2,325
13 Cheque 53353 2,650 325
18 Dividend 600 275
20 Fixed deposit interest 340 615
Faedah simpanan tetap
25 Cheque 53355 1,240 625
28 Deposit 49 576
28 Bank charges 16 592
31 Total 7,986 3,254

Cash Book (Bank column)

Buku Tunai (Ruangan bank)
Date Particulars Bank Date Chequ Particulars Bank
(RM) e (RM)
No.

Aug. 1 Balance b/f 3,640 Aug. 6 53351 Purchase 2,840

Baki b/b Belian
 8 Sales 940 11 53352 Freight-in 740
Jualan Angkutan masuk
10 Pin Pin 1,325 14 53353 Umy 2,650
16 Monathi 490 18 53354 Syt. Kizashi Bhd. 890
20 Kedai Ah Huat 1,250 25 53355 Horma 1,240
31 Balance c/f 1,230 28 53356 Tenaga Nasional 65
Baki h/b 30 53357 Salary 450
Gaji
8,875 8,875

INSTRUCTIONS:
(i) Prepare the Bank Reconciliation Statement on 31 August 2020.
Sediakan Penyata Penyesuaian Bank pada 31 Ogos 2020. ((RM257))
(ii) Prepare journal entries to record the adjustments in cash book.
Sediakan catatan jurnal untuk merekod pelarasan dalam buku tunai.