Preparation of Bank Reconciliation Statement, Ledger and Trial Balance

Preparation of Bank Reconciliation Statement, Ledger and Trial Balance
 Bank reconciliation statement:
 Calculating bank balance at accounting date
 Need and preparation
 Corrected cash book balance
 Ledger:
 Format
 Posting from journal
 Cash book and other special purpose books
 Balancing of accounts
 Trial balance:
 Objectives
 Preparation