Kas bank 24,900,000

Penambah
Setoran dalam perjalanan 7,498,400
Kesalahan pencatatan 401,600

7,900,000

Pengurang
Outstanding check 8,800,000

8,800,000

24,000,000

Jurnal

1 Kas 4,700,000
Piutang wesel 4,500,000
Pendapatan bunga 200,000

Beban penagihan 50,000

Kas 50,000

2 Utang 1,650,000
Kas 1,650,000

3 Piutang usaha 4,228,000

Kas bank 4,228,000

4 Kas 18,000
Piutang usaha 18,000

5 Beban administrasi bank 120,000

 kas 120,000

6 Kas 230,000
Pendapatan jasa giro 230,000
Kas perusahaan 25,100,000

Penambah
Piutang wesel 4,700,000
Kesalahan pencatatan 18,000
Pendapatan jasa giro 230,000
4,948,000

Pengurang
beban penagihan piutang 50,000
Kesalahan pencatatan 1,650,000
Cek kosong 4,228,000
beban administrasi bank 120,000

6,048,000

24,000,000