© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

BANK STATEMENTBANK STATEMENT

Lesson 6-2, page 131Lesson 6-2, page 131

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6. Outstanding Deposits

5. Bank Statement Balance

BANK STATEMENT RECONCILIATIONBANK STATEMENT RECONCILIATION

Lesson 6-2, page 132Lesson 6-2, page 132

1

3

4

2

3. Service Charge

1. Date

4. Adjusted Check Stub Balance

2. Check Stub Balance

5

78

6

7. Subtotal

8. Outstanding Checks

9

10. Compare Adjusted Balances

9. Adjusted Bank Balance

10

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RECORDING A BANK SERVICE CHARGE ON A CHECK RECORDING A BANK SERVICE CHARGE ON A CHECK STUBSTUB

Lesson 6-2, page 133Lesson 6-2, page 133

1

3

2

3. Calculate and record the new subtotal.

1. Write Service Charge.

2. Write the amount of the service charge.

© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

JOURNALIZING A BANK SERVICE CHARGEJOURNALIZING A BANK SERVICE CHARGE

Lesson 6-2, page 134Lesson 6-2, page 134

1 342

3. Credit Cash.

1. Write the date.

4. Write the source document number.

2. Debit Miscellaneous Expense.

© 2000 South-Western© 2000 South-WesternEducational PublishingEducational Publishing

TTERMS REVIEWERMS REVIEWbank statement

Lesson 6-2, page 135Lesson 6-2, page 135