Faculty of Business and Creative Industries
PROCESS ACCOUNTS PAYABLE AND RECEIVABLE
BSBFIA303A
SECTION 4
LEARNER GUIDE – BANK RECONCILIATION
Cash Records and Bank Reconciliation Procedures
When you have studied this section and completed the exercises, you should be competent in the
following skills:
 comparing cash records the with bank statement
 adjusting cash journals for dishonoured cheques, bank fees and direct bank debits, totalling cash
journals and posting to the Cash at Bank Account in the General Ledger (extract)
 preparing a bank reconciliation statement incorporating unpresented cheques and deposits not
yet credited.
THE IMPORTANCE OF CASH
In all businesses, many transactions recorded involve a movement of cash either to the business or
from the business.
In some businesses, many transactions recorded involve a promise of a receipt or payment of cash
at a future date (purchase or sale of goods/assets on credit).
The asset cash, itself, is important because cash funds present the best opportunity for people with
dishonest intentions.
It is essential that adequate controls for this asset be put in place.
INTERNAL CONTROL OVER CASH
It is usual to be able to recognise the following features in any good system of internal control over
cash:

The duties of employees arranged so that those engaged in receiving or handling cash do not
take part in the subsequent recording function.
o This prevents the same person being able to misappropriate cash on the one hand and
subsequently make entries in the records to disguise the deficiency.
o A good system is such that an error made by one person will be discovered by another in the
normal course of duties.
o Collusion of two or more persons would be necessary to conceal a misappropriation of cash.

Recording of the cash receipts so arranged that it is necessary to balance cash received against
some independent record daily.

The banking intact of all cash received at regular intervals, usually daily.

All payments, other than those made out of a petty cash fund kept on an imprest system, to be
made by cheque, Bpay, EFTPOS or bankcard.

A system of checking of available evidence and authorisation by a responsible officer before
cheques are written.
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Accounts Receivable
Page 2 of 20
V7 – Jan 2015

The regular checking, by an independent officer, of the cash records against the statement
obtained from the bank. This is usually termed ‘bank reconciliation’.
COMPARISON OF CASH RECORDS
Bank’s Records
The bank may have deposits (credits) or withdrawals (debits) that the business is not aware of:









Bank Charges
Direct Deposits (DD)
Periodical Payments
Interest on Investments
Interest on Overdraft/Mortgage
Dishonoured Cheques (RTD or DCh)
Electronic Transfers (TFR)
EFTPOS
BPAY
Our Records
The business’s Cash at Bank Account and the Bank Statement may disagree because:

The business may have drawn cheques that have not been presented to the bank at the time the
bank statement was issued—unpresented cheques.

The business may have deposited cash, cheques and/or credit card receipts (noted as deposits or
C/C on the bank statement)—outstanding deposits.
Complete the following Bank Reconciliation exercises:
Current reconciliation – worked example
Crafts’r’Us
Manual Reconciling over two consecutive periods
Jackson & Jackson
Past/current reconciliation
Middle Park
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Accounts Receivable
Page 3 of 20
V7 – Jan 2015
BANK RECONCILIATION PROCEDURE
1
2
3
COMPARISON
a
Compare the previous Bank Reconciliation Statement with the current
Bank Statement. Tick items that appear on both the Bank Reconciliation
Statement from the previous month and the Current Bank Statement.
Circle items on the Bank Reconciliation Statement which do not appear on
the Bank Statement.
b
Compare the current Cash Receipts and Cash Payments Journals with
the current Bank Statement. Tick items which appear on the Bank
statement and the journals (Cash Receipts will appear in the credit column
of the Bank Statement, Cash Payments will appear in the debit column of
the Bank Statement). Circle any items which have not been ticked.
ADJUSTMENT
a
Complete the Cash Receipts Journal - use the circled items in the CR
column on the Bank Statement.
b
Complete the Cash Payments Journal - use the circled items in the DR
column on the Bank Statement.
c
Total the journals, post to the Cash at Bank A/c and strike a balance.
d
Compare the final balance in the Cash at Bank A/c with the final balance
on the Bank Statement. If the values do not agree, then carry out Step 3.
RECONCILIATION
a
By using the circled items in our records (Cash Receipts and Cash
Payments Journals and previous Bank Reconciliation Statement), make
the final balance on the Bank Statement equal to the final balance in our
Cash at Bank A/c by preparing the Bank Reconciliation Statement.
This guide and its contents are subject to copyright under the laws of Australia and, through international treaties, other
countries. The copyright is owned by TAFE NSW, or in the case of some materials, third parties. You must not reproduce,
transmit (including broadcast), adapt or otherwise exercise the copyright in the whole or any part of this guide.except as
expressly permitted by TAFE NSW's prior written consent.
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Accounts Receivable
Page 4 of 20
V7 – Jan 2015
CRAFTS’r’US
Using the instructions on page 4, carry out the bank reconciliation for JUNE using the following
records. Make sure you complete ALL of step 1 – COMPARISON.
BANK RECONCILIATION STATEMENT OF
CRAFTS’r’US
as at 30 June 20XX
CREDIT
ADD
Balance as per Bank Statement
Outstanding deposits
LESS
Unpresented cheques
DEBIT

33183
33184
Balance as per Cash at Bank A/c in Gen Led
3,762.80
420.60
4,183.40
 72.80
 195.60
268.40
$3,915.00
GENERAL LEDGER OF CRAFTS’r’US (extract)
CASH AT BANK ACCOUNT
Date
JUL
Particulars
1.1
Folio
01
Balance b/d
31
Sundry Receipts
CR1
Sundry Payments
CP1
Debit
2011
Credit
13
2332
35
Balance
3915
00 DR
5926
13 DR
3593
78 DR
BANK RECONCILIATION STATEMENT OF
CRAFTS’r’US
as at 31 July 20XX
CREDIT
$3534.38
Balance as per Bank Statement
ADD Outstanding deposits
219.45
3753.83
LESS Unpresented Cheques
33189
51.37
33194
108.68
DEBIT Balance as per Cash at Bank A/c in Gen Led
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Accounts Receivable
160.05
3593.78
Page 5 of 20
V7 – Jan 2015
NEWCASTLE BANK PTY LIMITED
Statement of Account
Crafts’r’Us
A/c Number 03449295
BSB Number
790-886
Statement Period 01/07 to 28/07
Date
JUL
Transcription Description
01
Opening Balance
02
DEPOSIT
33183
33184
03
BANK CHARGES
DEPOSIT
Debit
Credit
Balance
3762.80 CR

420.60
4183.40 CR
72.80

4110.60 CR
195.60

3915.00 CR
23.70
3981.30 CR


177.65
4068.95 CR
331.98
4400.93 CR
05
DEPOSIT
06
33186
198.00

4202.93 CR
33187
620.00

3582.93 CR
DEPOSIT

209.00
3791.93 CR
09
DEPOSIT

203.50
3995.43 CR
11
DEPOSIT

176.00
4171.43 CR
08
33188
15
DEPOSIT
16
33190
17
DEPOSIT
19
33192
33191
20
DEPOSIT
21
DEPOSIT—Eileen’s Gifts
BANK CHARGES
26
33193
209.00


150.00
188.10



83.60


15.00
4150.53 CR
4000.53 CR
134.75
620.00
253.00
3962.43 CR
4135.28 CR
3515.28 CR
3431.68 CR
205.70
3637.38 CR
165.00
3802.38 CR
3787.38 CR

Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Accounts Receivable
3534.38 CR
Page 6 of 20
V7 – Jan 2015
CASH RECEIPTS JOURNAL OF CRAFTS’r’US
Rec
No
Account Credited
03
05
08
09
11
15
17
20
26
262
CRR
263
CRR
CRR
264
CRR
CRR
265
Puff & Stuff
Sales
Spotlight Galore
Sales
Sales
Puff & Stuff
Sales
Sales
Annie’s Haberdashery
23
BS
Eileen’s Gift
Date
200X
JUL
Credits
Debits
Folio
Cash at Bank








Folio CR 1
177
331
209
203
176
188
134
205
219
65
98
00
50
00
10
75
70
45
165
00
2011
13
Discount
Allowed
GST
Collected
8
50
0
85
187
00
10
00
1
00
220
00
9
10
38
00
50
00
0
1
3
90
05
80
Accounts
Receivable
198
Other
Accounts
Sales
301
80
30
18
185
160
00
00
18
16
50
00
122
187
50
00
12
18
25
70
15
00
110
63
00
231
00
150
00
986
00
956
30
CASH PAYMENTS JOURNAL OF CRAFTS’r’US
200X
CH
No
JUL 04
05
11
15
16
18
19
22
30
03
23
186
187
188
189
190
191
192
193
194
BS
BS
Date
Account Debited
Purchases
Wages
Gifts and Things
Advertising
Petty Cash (Imprest)
Crazy Bargains
Wages
Rent Expense
Purchases
Bank Charges
Bank Charge
Folio
Folio CP 1
Credits
Debits
Accounts
Payable
Purchases
180
220
88
Other
Accounts
00
620
00
46
150
70
00
GST Outlaid
18
00
4
67
00
00
98
308
00
GST
Collected
278
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
620
230
00
00
23
15
70
00
1705
40
80
80
23
9
00
88
55
55
Page 7 of 20
V7 – Jan 2015
Cash at Bank
 198
 620
 209
51
 150
 83
 620
 253
108
23
15
00
00
00
37
00
60
00
00
68
70
00
2332
35
Discount
Received
GST Outlaid
10
00
1
00
4
00
0
40
14
00
1
40
JACKSON & JACKSON
Carry out bank reconciliation for March and April.
BANK RECONCILIATION STATEMENT OF
JACKSON & JACKSON
as at 28 February 20XX
CREDIT
ADD
Balance as per Bank Statement
Outstanding deposits
7,552.60
684.90
8,237.50
LESS
DEBIT
Unpresented cheques
280
281
283.00
98.24
381.24
Balance as per Cash at Bank A/c in Gen Led
$7,856.26
GENERAL LEDGER OF JACKSON & JACKSON (extract)
CASH AT BANK ACCOUNT
Date
MAR
APR
Particulars
1.1
Folio
01
Balance b/d
31
Sundry Receipts
CR1
Sundry Payments
CP1
Sundry Receipts
CR2
Sundry Payments
CP2
30
Debit
2116
Credit
32
1636
1925
Balance
90
34
2163
67
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
7856
26 DR
9972
58 DR
8335
68 DR
10261
02 DR
8097
35 DR
Page 8 of 20
V7 – Jan 2015
Statement of Account
Jackson & Jackson
A/c Number 03449295
BSB Number
790-886
Statement Period 01/03 to 27/03
Date
MAR
Transcription Description
01
Debit
Credit
Opening Balance
Balance
7552.60 CR
DEPOSIT
684.90
8237.50 CR
03
DEPOSIT
269.50
8507.00 CR
10
281
11
DEPOSIT
98.24
8408.76 CR
324.75
8733.51 CR
283
331.50
8402.01 CR
12
285
72.60
8329.41 CR
15
DEPOSIT
175.50
284
20
BANK CHARGES
22
DEPOSIT
26
159.50
8345.41 CR
25.00
8320.41 CR
457.20
288
8504.91 CR
126.50
8777.61 CR
8651.11 CR
DEPOSIT—Andy Williams
220.00
8871.11 CR
DEPOSIT
450.00
9321.11 CR
BANK RECONCILIATION STATEMENT OF
JACKSON & JACKSON
as at 31 March 20XX
CREDIT
Balance as per Bank Statement
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
$9,321.11
Page 9 of 20
V7 – Jan 2015
CASH RECEIPTS JOURNAL OF JACKSON & JACKSON
Folio CR 1
Debits
Date
20XX
Rec
No
MAR 03
11
CRR
141
CRR
142
143
CRR
144
145
15
22
26
29
Account Credited
Folio
Cash at Bank
Sales
Perry Como
Sales
Dean Martin
Frank Sinatra
Sales
Peter Lawford
Bing Crosby
269
50
324
175
75
50
457
450
219
20
00
37
Credits
Discount
Allowed
2
4
2
5
95
09
27
12
GST
Collected
0
0
0
0
30
Accounts
Receivable
130
Other
Account
s
Sales
245
00
24
50
180
00
18
00
327
00
32
70
00
41
23
180
100
00
00
51
450
225
00
00
CASH PAYMENTS JOURNAL OF JACKSON & JACKSON
Date
20XX
CH
No
MAR 04
11
283
284
285
286
287
288
289
290
15
18
20
25
28
Folio CP 1
Debits
Account Debited
Louis Armstrong
Electricity
Purchases
Advertising
Ray Charles
Purchases
Michael Jackson
Rent Expense
Folio
Accounts
Payable
340
Purchases
Credits
Other
Accounts
GST Outlaid
00
66
118
00
410
00
115
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
GST
Collected
145
00
80
00
00
00
14
6
8
11
290
00
29
50
60
00
50
00
Page 10 of 20
V7 – Jan 2015
Cash at Bank
331
159
72
88
115
126
399
319
50
50
60
00
05
50
75
00
Discount
Received
GST
Outlaid
7
73
0
77
2
68
0
27
9
32
0
93
NEWCASTLE BANK PTY LIMITED
Statement of Account
Jackson & Jackson
A/c Number 03449295
BSB Number
790-886
Statement Period 01/04 to 28/04
Date
APR
Transcription Description
01
02
Debit
Credit
Opening Balance
Balance
9321.11 CR
DEPOSIT
219.37
9540.48 CR
DEPOSIT
604.60
10145.08 CR
291
264.55
9880.53 CR
09
286
88.00
9792.53 CR
11
290
319.00
9473.53 CR
12
DEPOSIT
9898.78 CR
292
380.60
9518.18 CR
294
254.98
9263.20 CR
22.90
9240.30 CR
200.00
9040.30 CR
15
BANK CHARGES
17
296
24
DEPOSIT
298
BANK CHARGES
28
425.25
219.90
182.60
9077.60 CR
15.00
9062.60 CR
WOOLWORTHS DIVIDENDS
287
9260.20 CR
210.00
115.05
9272.60 CR
9157.55 CR
BANK RECONCILIATION STATEMENT OF JACKSON & JACKSON
as at 30 April 20XX
CREDIT
Balance as per Bank Statement
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
$9,157.55
Page 11 of 20
V7 – Jan 2015
CASH RECEIPTS JOURNAL OF JACKSON & JACKSON
Date
200X
APR
02
12
24
29
Rec
No
145
CRR
146
CRR
CRR
147
CRR
148
Account Credited
Foli
o
Perry Como
Sales
Dean Martin
Sales
Sales
Frank Sinatra
Sales
Andy Williams
Folio CR 2
Debits
Cash at Bank
Credits
Discount
Allowed
GST
Collected
6
0
27
63
Accounts
Receivable
276
60
425
25
219
90
2
82
0
28
124
00
465
59
7
23
0
72
318
00
68
0
57
250
305
00
30
50
165
90
00
00
16
9
50
00
141
40
14
14
00
CASH PAYMENTS JOURNAL OF JACKSON & JACKSON
Date
200X
CH
No
APR 02
05
291
292
293
294
295
296
297
298
299
10
17
24
29
Account Debited
Purchases
Insurance
Col Joye
Rent Expense
Louis Armstrong
Petty Cash (Imprest)
Ray Charles
Advertising
Purchases
Foli
o
Folio CP 2
Debits
Accounts
Payable
Purchases
240
244
180
280
GST
Collected
00
604
5
Other
Accounts
Sales
Credits
Other
Accounts
50
GST Outlaid
346
00
24
34
05
60
231
80
23
18
200
00
166
00
00
00
00
142
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
40
16
14
60
24
Page 12 of 20
V7 – Jan 2015
Cash at Bank
264
380
237
254
175
200
273
182
156
55
60
90
98
50
00
00
60
64
Discount
Received
GST
Outlaid
5
55
0
55
4
09
0
41
6
36
0
64
As bookkeeper for Middle Park Distributors you are required to perform the following
tasks:
1
You are required to RECONCILE THE CASH RECORDS for the month of
March.
 Comparison
 Adjustment
 Reconciliation
BANK RECONCILIATION STATEMENT OF
MIDDLE PARK DISTRIBUTORS
as at 28 February 20XX
CREDIT
ADD
Balance as per Bank Statement
Outstanding deposits
LESS
Unpresented cheques
DEBIT
5000.00
300.00
5300.00
295
297
Balance as per Cash at Bank A/c in Gen Led
140.00
160.00
300.00
$5000.00
LOSTPACK PTY LIMITED
Statement of Account
Middle Park Distributors
A/c Number 03897295 BSB Number 114-886
Statement Period 01/03 to 29/03
Date
March
01
02
04
06
08
09
10
14
19
21
24
25
27
29
Transcription Description
Opening Balance
Cash and/or Cheques
Cheque Number
299
BPAY – Electricity Corporation – 564321
Transaction Fee
Cash and/or Cheques
Cheque Number
297
Credit Interest
Cash and/or Cheques
Cheque Number
300
EFTPOS – Office Works (Printer)
Electronic Payment
Cash and/or Cheques
Electronic Payment
Cheque Number
302
Cheque Number
303
Cash and/or Cheques
Cash and/or Cheques
Bank Charges
Cash and/or Cheques
Cash and/or Cheques
Telstra Share Dividend
Cheque Number
305
Debit
Credit
300.00
500.00
1100.00
1.50
970.20
160.00
9.20
1516.02
880.00
1320.00
689.70
786.50
876.55
1210.00
600.00
1419.00
555.50
18.40
630.63
924.00
30.40
121.00
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
Balance
5000.00 CR
5300.00 CR
4800.00 CR
3700.00 CR
3698.50 CR
4668.70 CR
4508.70 CR
4517.90 CR
6033.92 CR
5153.92 CR
3833.92 CR
3144.22 CR
3930.72 CR
3054.17 CR
1844.17 CR
1244.17 CR
2663.17 CR
3218.67 CR
3200.27 CR
3830.90 CR
4754.90 CR
4785.30 CR
4664.30 CR
Page 13 of 20
V7 – Jan 2015
GENERAL LEDGER of MIDDLE PARK DISTRIBUTORS (extract)
CASH AT BANK ACCOUNT
Date
MAR
1.1
Particulars
Folio
01
Capital
G1
31
Sundry Receipts
CR1
Sundry Payments
CP1
Debit
14046
Credit
05
9698
93
Balance
5000
00 DR
19046
05 DR
9347
12 DR
BANK RECONCILIATION STATEMENT OF
MIDDLE PARK DISTRIBUTORS
as at 31 March 20XX
CREDIT
Balance as per Bank Statement
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
$4,664.30
Page 14 of 20
V7 – Jan 2015
CASH PAYMENTS JOURNAL OF MIDDLE PARK DISTRIBUTORS
Date
20XX
Folio CP 1
Credits
Debits
CH
No
Account Debited
Folio
Accounts
Payable
Purchases
Other
Accounts
02/03
299
Petty Cash Imprest
500
00
04/03
300
Gas
800
00
07/03
EP
M Finch
10/03
301
Purchase
EP
L McDonough Ltd
302
Rent
14/03
303
Wages
20/03
304
Stationery
28/03
EP
H Sanders
29/03
305
Petty Cash Reimbursement
AP1
726
AP4
889
186
80
00
00
900
AP2
GST Outlaid
00
90
00
90
1100
00
600
00
1100
00
110
110
00
00
32
- Postage
60
00
6
00
- Stationery
50
00
5
00
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
Page 15 of 20
V7 – Jan 2015
Cash at Bank
500
00
880
00
689
70
990
00
876
55
1210
00
600
00
1210
00
181
78
121
00
Discount
Received
GST
Outlaid
33
00
3
30
12
14
1
21
4
13
0
41
CASH RECEIPTS JOURNAL OF MIDDLE PARK DISTRIBUTORS
Rec
No
04/03
140
J Cunningham
AR2
06/03
141
P Gibson & Sons
AR1
CSS
Sales
142
D Smith Ltd
CSS
Sales
143
Display Cabinet
CSS
Sales
21/03
144
J Sarowski
AR4
555 50
24/03
145
P Gibson & Sons
AR1
630 63
25/03
CSS
Sales
31/03
146
Capital
CSS
Sales
19/03
Credits
Debits
Date
20XX
09/03
Folio CR 1
Account Credited
Folio
Cash at Bank
970 20
Discount
Allowed
GST
Collected
Accounts
Receivable
18 00
1 80
990 00
11 80
1 18
649 00
1516 02
AR3
6 00
0 60
Sales
Other
Accounts
GST
Collected
800 00
80 00
421 00
42 10
330 00
786 50
700 00
1419 00
70 00
590 00
59 00
840 00
84 00
555 50
11 70
1 17
643 50
924 00
7000 00
7204 60
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
186 00
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18 60
Faculty of Business and Creative Industries
Completing the Bank
Reconciliation using
MYOB

Open Middle Park.myo

Select Banking from the
Command Centre

Select Reconcile Accounts

Enter closing balance from
Bank Statement – $4664.30

Enter Bank Statement date –
31/03/XX

Tick transaction that appear
on the Bank Statement
Transactions on the Bank
Statement but not shown
in our records need to be
recorded.
Click Actions
Transactions performed by the bank can be
entered through Bank Entry, Spend Money,
Pay Bills, Receive Money or Receive
Payments.
If you use Bank Entry, bank charges are
entered in the top section and interest income
Remember to select the correct account and
tax code
Using Bank Entry enter the following bank
charges – you will need to record each
transaction



Bank Charges - $1.50
Bank Charges - $18.40
Credit Interest - $9.20 (Acct 8-1000)
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
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V7 – Jan 2015
You will note that after being entered they are automatically ticked for you in the bank reconciliation
screen.
Enter the following payment transactions through Spend Money by clicking on the Actions and
selecting Spend Money
Cash Payments
 Electricity - $1100.00 (incl GST)
 Office Works – Printer $1320.00 (incl GST) – select account 1-2510
Enter the following deposit through Receive Money by clicking Actions and selecting Receive Money
Cash Receipts
 Dividend – Telstra - $30.40
You will need to go back into Bank Reconciliation screen to tick the above entries.
Once you have entered all the transactions from your bank statement the Out of Balance at the top of
the Bank Reconciliation should be nil. Remember that is ok to have items unticked on your screen.


Click on Reconcile
Print the statement or Reconcile if printing is not required
NOTE: If the out of balance is not nil the missing transaction/s must be found before
the account can be reconciled. You need to check:
 all electronic transactions have been added
 only items on the bank statement have been ticked off
 all transactions have been entered correctly
This version of MYOB has a feature “Undo Reconciliation” that can be used if an error is
detected after the reconciliation. This can be accessed through “Actions”. Only the last
Reconciliation can be undone.
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
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V7 – Jan 2015
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
Page 19 of 20
V7 – Jan 2015
Faculty of Business and Computing
BSBFIA303A – Process Accounts Payable and Receivable – Section 4 Learner Guide Bank Reconciliation
Page 20 of 20
V7 – Jan 2015