Finance - Finding Errors

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Introduction
For each error, describe to a recently hired bookkeeper how it would be shown on a cash reconciliation. Given the following errors:

∑ The bank recorded a deposit of $200 as $2,000.
∑ The company's bookkeeper mistakenly recorded a deposit of $530 as $350. ∑ The company's bookkeeper mistakenly recorded a payment of $250 received from a customer as $25 on the bank deposit slip. The bank caught the error and made the deposit for the correct amount. ∑ The bank statement shows a check written by the company for $255 was erroneously paid (cleared the account) as $225. ∑ The bookkeeper wrote a check for $369 but erroneously wrote down $396 as the cash disbursement on the company's records.

The Process

∑ The bank recorded a deposit of $200 as $2000:

For the first transaction, there will be no erroneous entry in company's books as the company's bookkeeper has recorded correctly. The bank statement is sent 30 days after the initial transaction was deposited so upon receiving the bank statement the bookkeeper can reconcile that the $200 was recorded as $2000. The bookkeeper will have to update the company's records upon receipt of the bank statement to show the adjustment of ($1800).

∑ The company's bookkeeper mistakenly recorded a deposit of $530 as $350:

If the bookkeeper mistakenly recorded the deposit in error so an adjustment of $180 must be made on reconciliation sheet showing a debit to the bank ledger account with a debit of $180 and a credit to the cash account reconciliation as a credit of $180 to balance the books. Although the bank statement is correct and the ledger is wrong there still must be two entries so the books balance.

∑ The company's bookkeeper mistakenly recorded a payment of $250 received from a customer as $25 on the bank deposit slip. The bank caught the error and made the deposit for the correct amount:

This bookkeeper is sloppy to say the least but in this...
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