The ending bank statement balance at November 30 is $7,650. The bank statement shows a service charge of $65, electronic funds receipts of $500, and a NSF check for $350. Deposits in transit total $2,050 and outstanding checks are $1,435. The balance per books at November 30 is $8,180. What is the adjusted bank balance at November 30?

the adjusted bank balance at November 30 is $8,265.

Explanation:

Prepare an Amended Cash Book as follows :

Cash Book - Bank Balance

Debit :

Balance before adjustments           $8,180

Electronic funds receipts                   $500

Totals                                                $8,680

Credit :

Service charge                                     $65

Dishonored Check (NSF)                   $350

Updated Bank Balance                   $8,265

Totals                                                $8,680

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