Bank reconciliations

I future please ask about whatever it is in the answer that you are not clear about (given that you obviously do have an answer in the kit :-) ) You need to prepare the bank reconciliation statement in the normal way, and the final figure is what should appear as a balance in the cash book. However the question asks what the cash book balance was before correcting any errors and omission in it. So you need to take the figure that you have calculated from the bank reconciliation statement (which is the correct cash book balance) and then work backwards dealing with the errors and omissions in order to work out what the balance was before correcting them.

I keep arriving at 12040 I start with -13400 add 300 for the dishonoured cheque and 50 for the bank charges add 1400 for the unpresented cheque and minus 195 twice. Where am i going wrong? Thank you very much for your time. Much appreciated.

The balance from the bank reconciliation is 13,400 - 1,400 = 12,000. This should be the final balance on the cash account, after correcting the cash book mistakes. So the balance before correcting the mistakes (do a little t-account and work backwards) is 12,000 + 300 + 50 - 390.

Thank you I thought balance meant that she owed the bank

You are welcome :-)

I need help with this questions

Well you will have to say what help you need!! Have you watched the free lectures on bank reconciliations?