Accountancy
Accountancy, 26.02.2020 09:10, Firdaus17f

The external problem of entrepreneurship development is :
(a) Insufficient Skilled Training
(b) Weak Management
(c) Labour Problems
Sat None of these.​

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Question 1 bank reconciliation (20 marks) the information given below was extracted from the accounting records of mika stores. required 1.1 complete the cash receipts journal and cash payments journal of mika stores for march 2018 after taking the information provided into account. use only the columns illustrated below. in the details column write down the name of the contra account e. g. rent income. (11) cash receipts journal details bank total b/f cash payments journal details bank total b/f module fundamentals of financial accounting total marks 60 marks 1.2 post to the bank account in the general ledger of mika stores. balance the account. (3) 1.3 prepare the bank reconciliation statement as at 31 march 2018. use the following format: (6) bank reconciliation statement as at 31 march 2018 debit credit information r 1. the bank column of each of the cash journals showed the following totals before the march 2018 bank statement was received: cash receipts journal cash payments journal 300 000 350 000 2. a comparison of the cash journals of mika stores for march 2018 and the bank reconciliation statement for february 2018 with the bank statement from key bank for march 2018 revealed the following differences: 2.1 entries that appeared on the bank statement but not in the cash journals: r 2.1.1 a cheque previously received from the lessee for rent was dishonoured because of insufficient funds. 6 800 2.1.2 a debit order in favour of telkom for the personal telephone account of the proprietor. 3 800 2.1.3 charges levied by key bank: service fees cash deposit fee interest on overdraft 1 500 1 000 100 2.1.4 a deposit by a debtor to settle account of r6 200 6 000 2.1.5 a deposit by key bank for a successful loan application 50 000 2.2 entries in the cash journals that did not appear in the bank statement: r 2.2.1 a deposit made on 31 march 2018 102 400 2.2.2 the following cheque issued during march 2018: cheque no. 520 8 700 3. additional information r 3.1 cheque no. 490 (dated 23 february 2018) appeared in the bank reconciliation statement for february 2018 did not appear in the bank statement for march 2018. 16 140 3.2 cheque no. 460 issued to rix soccer club during january 2018 as a donation must be cancelled as the club no longer exists. 4 800 3.3 a deposit made by rika stores was erroneously reflected on the bank statement of mika stores. 4 000 3.4 an entry was made in the cash payments journal for a cheque to a creditor ms suppliers for r10 000. the bank statement reflected the correct amount of the cheque, r11 000. 3.5 the bank account in the ledger of mika stores reflected a debit balance on 01 march 2018. 38 800 3.6 the bank statement showed an unfavourable balance on 31 march 2018.
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The external problem of entrepreneurship development is :
(a) Insufficient Skilled Training

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