නාමල්ගේ ව්‍යාපාරයේ 2017 ජුලි මාසයේ විකුණුම් විස්තරය පහත දැක්වේ.

Here's a step-by-step solution to the problem, ensuring all calculations are accurate and follow standard accounting principles for bank reconciliation. First, let's clarify the initial information: The July 2017 bank reconciliation shows an adjusted bank balance of Rs. 30700. This is the correct cash balance at the end of July, and therefore the opening cash book balance for August. The August bank statement also starts with this balance. The August 2017 bank statement details transactions for the month. In a bank statement, 'හර' (Debit) means a decrease in the customer's account, and 'බැර' (Credit) means an increase. The closing balance of Rs. 49460 is derived correctly from the given entries. Now, let's address the specific questions. Questions (1) and (2) describe cheques from July that cleared in August. These items are now reflected in the August bank statement and do not require further adjustment in the August reconciliation. Questions (3) and (4) identify reconciling items for August. (3) අගෝස්තු මාසය තුල තැන්පත් කල චෙක්පත් වලින් රු 5200 ක චෙක්පතක් අගෝස්තු මාසය තුල නිෂ්කාශනය වී නැත (A cheque of Rs. 5200 from cheques deposited in August has not been cleared in August.) This is an uncredited deposit (තැන්පතු) for August. It has been recorded in the company's cash book but not yet by the bank. (4) අගෝස්තු මාසය තුල නිකුත් කල චෙක්පත් වලින් රු 8900 ක චෙක්පතක් බැංකුවට ඉදිරිපත් වී නැත (A cheque of Rs. 8900 from cheques issued in August has not been presented to the bank.) This is an unpresented cheque (නොඉදිරිපත් කල චෙක්පත්) for August. It has been recorded as a payment in the company's cash book but not yet presented to the bank for payment. (අ) අගෝස්තු මාසය සඳහා බැංකු විස්තරය පිලියෙල කර තිබූ මුදල් පොතේ සාමාන්‍යයක් (A summary of the cash book prepared for the August bank statement.) This question asks for the adjusted cash book balance at the end of August. We start with the opening cash book balance and adjust for items appearing in the bank statement but not yet recorded in the cash book. Step 1: Start with the opening cash book balance for August. The adjusted bank balance from July is the opening cash book balance for August. Opening Cash Book Balance = Rs. 30700 Step 2: Add items that increase the cash book balance (credits in bank statement not yet in cash book). From the August bank statement: ලාභාංශ (Dividends): Rs. 3000 ණයගැති චෙක්පත් (Debtor Cheques): Rs. 5000 Total Additions = 3000 + 5000 = Rs. 8000 Step 3: Subtract items that decrease the cash book balance (debits in bank statement not yet in cash book). From the August bank statement: බැංකු ගාස්තු (Bank Charges): Rs. 200 වෙළඳපොල ගාස්තු (Market Charges): Rs. 300 බැංකු හර බදු (Bank Debit Tax): Rs. 740 Total Subtractions = 200 + 300 + 740 = Rs. 1240 Step 4: Calculate the adjusted cash book balance. Adjusted Cash Book Balance = 30700 + 8000 - 1240 = 38700 - 1240 = Rs. 37460 (ආ) සංශෝධිත මුදල් පොතේ ශේෂය (Adjusted cash book balance) This is the same as the answer for part (අ). Adjusted Cash Book Balance = Rs. 37460 (ඇ) අගෝස්තු මාසය සඳහා බැංකු සමගි කිරීම (Bank reconciliation for August) We will prepare the bank reconciliation starting from the bank statement balance and adjusting for reconciling items. Step 1: Start with the bank statement balance at the end of August. From the August bank statement: Bank Statement Balance (End of August) = Rs. 49460 Step 2: Add uncredited deposits (deposits in transit). From question (3): Add: Uncredited Deposits = Rs. 5200 Step 3: Subtract unpresented cheques (outstanding cheques). From question (4): Less: Unpresented Cheques = Rs. 8900 Step 4: Calculate the reconciled bank balance. Reconciled Bank Balance = 49460 + 5200 - 8900 = 54660 - 8900 = Rs. 45760 That's 2 down. 3 left today — send the next one.