1. **Problem Statement:** We need to adjust the cash book and prepare the bank reconciliation statement for Omariba Enterprises for September 2025. Additionally, we must write up the Motor lorries account, Motor lorries provision for depreciation account, and Motor lorries disposal account for the year ended 30th June 2023. --- ### Part i: Adjust the Cash Book 2. **Understanding the Cash Book and Bank Statement:** - The cash book shows cash transactions. - The bank statement shows bank transactions. - Differences arise due to timing, bank charges, and unrecorded transactions. 3. **Adjustments to Cash Book:** - Add bank charges of 9,400 (deducted by bank but not yet recorded in cash book). - Add credit transfer of 18,600 (received by bank but not yet recorded in cash book). 4. **Adjusted Cash Book Balance Calculation:** - Original cash book balance c/d: 687,200 - Less bank charges: 687,200 - 9,400 = 677,800 - Add credit transfer: 677,800 + 18,600 = 696,400 Adjusted cash book balance = $696,400$ --- ### Part ii: Bank Reconciliation Statement as at 30th September 2025 5. **Bank Statement Closing Balance:** - 625,200 6. **Add: Deposits not yet credited (per cash book but not bank):** - Magog 49,200 (per cash book on 31st) 7. **Less: Cheques issued but not yet presented:** - Sasida 20,200 - Wangaa 4,200 - Brick 8,800 - Total = 20,200 + 4,200 + 8,800 = 33,200 8. **Reconciled Bank Balance:** $$625,200 + 49,200 - 33,200 = 641,200$$ 9. **Compare with Adjusted Cash Book Balance:** - Adjusted cash book balance = 696,400 - Difference = 696,400 - 641,200 = 55,200 (Investigate further for outstanding items or errors) --- ### Part iii: Motor Lorries Accounts for Year Ended 30th June 2023 10. **Motor Lorries Account:** - Record purchases: - 2022 July 30th H11 8,500 - 2022 Oct 1st H12 7,000 - 2023 Feb 25th H13 9,000 - 2023 June 24th H14 5,900 - Record sales proceeds and cost of sales: - 2022 July 30th H1 cost 1,592 proceeds 300 - 2022 Oct 1st H4 cost 2,560 proceeds 850 - 2023 Mar 1st H6 cost 8,000 proceeds 4,600 - 2023 June 25th H7 cost 3,648 proceeds 2,700 11. **Motor Lorries Provision for Depreciation Account:** - Calculate depreciation on motor lorries (method not specified, assume straight line or as per company policy). - Record accumulated depreciation. 12. **Motor Lorries Disposal Account:** - Record cost of lorries sold. - Record proceeds from sales. - Calculate gain or loss on disposal: $$\text{Gain/Loss} = \text{Proceeds} - \text{Net Book Value}$$ --- **Summary:** - Adjusted cash book balance is $696,400$. - Bank reconciliation shows a difference of $55,200$ to investigate. - Motor lorries accounts require recording purchases, sales, depreciation, and disposal calculations.