Checkbook Outstanding Checks - BC Bookkeeping Tutorials|dwmbeancounter.com

Mom's comparison of her Checkbook with the Bank Statement revealed the following charges and fees recorded in the Bank Statement that were not recorded in her Checkbook. The balance after recording the fees and charges in the Checkbook is $24,965.

Checkbook Adjusted For Bank Charges
Date	Reference	Payee/Description	Deposit		Deduction		Balance
Jan 5,xxxx	Dep 1	Opening Balance	25000				25000
Jan 6,xxxx	Check 100	Nice Landlord			1000		24000	?	(1)
Jan 7,xxxx	Check 101	Cheap Office Supply			1500		22500
Jan 8,xxxx	Check 103	Smalltown News			800		16700
Jan 9,xxxx	Check 104	Hotwire Electric			600		16100
Jan 10,xxxx	Check 105	Fixit Right			400		15700
Jan 11,xxxx	Dep 2	Daily Sales	2000				17700
Jan 15,xxxx	Check 106	Dirtyman Garbage			100		17600
Jan 6,xxxx	Check 100	Nice Landlord			1000		16600	?	(1)
Jan 16,xxxx	Dep 3	Daily Sales	1000				18600	?	(2)
Jan 17,xxxx	Check 107	Pretty Brochures			200		18400
Jan 20,xxxx	Check 108	Old Store			600		17800	?	(5)
		Ck #109 Not Recorded						?	(6)
Jan 20,xxxx	Dep 4	Daily Sales	500				18300	?	(3)
		Dep 5 Not Recorded						?	(7)
Jan 23,xxxx	Check 110	Sturdy Shipping Crates			750		19050	?	(4)
Jan 25,xxxx	Check 111	Nice Landlord			1000		18050
Jan 26,xxxx	Check 112	Fancy Antiques			3000		15050
Jan 27,xxxx	Check 113	Talktoyou Phones			1800		13250
Jan 26,xxxx	Dep 6	Daily Sales	800				14050
Jan 28,xxxx	Check 114	Talkalot Service			200		13850
Jan 28,xxxx	Dep 7	Daily Sales	700				14550
Jan 29,xxxx	Check 115	Bean Counter Acctg			300		14250
Jan 30,xxxx	Dep 8	Daily Sales	2500				16750
Jan 31,xxxx	Dep 9	Daily Sales	1900				18650
		Errors
Jan 6,xxxx		Ck # 100 $1000 Recorded Twice			<1000>		19650		(1)
Jan 16,xxxx		Deposit # 3 Addition Error					<1000>		(2)
		Adjusted Balance					18650		(2)
Jan 20,xxxx		Deposit # 4 s/be $5000	5000				23650		(3)
		Not $500	<500)				23150		(3)
Jan 23,xxxx		Ck# 110 $750 Added To Balance s/be Subtracted					<1500>		(4)
		Adjusted Balance					21650		(4)
Jan 20,xxxx		Ck #108 s/be $6000			<600>		22250		(5)
		Not $600			6000		16250		(5)
Jan 21,xxxx		Ck #109 Not Recorded In Checkbook			200		16050		(6)
Jan 24,xxxx		Deposit 5 Not Recorded In Checkbook	3000				19050		(7)
		Deposits Recorded By Bank
		Not In Checkbook
Jan 8,xxxx		Loan From Bank			5000		24050
Jan 14,xxxx		Credit Card Sales			2000		26050
		Bank Charges Recorded By Bank Not In Checkbook
Jan 10,xxxx	ID	Record Insurance Draft			400		25650
Jan 11,xxxx	CPF	Record Deposit & Check Printing Fees			75		25575
Jan 14,xxxx	CCF	Record Credit Card Processing Fees			100		25475
Jan 19,xxxx	NSF	Record Ck 1083 from customer Nogood Credit as a Returned Check			500		24975
Jan 28,xxxx	MSF	Record Monthly Statement Fee			10		24965