A Bank Reconciliation Statement is prepared with the help of ___ .

Bank statement & bank column of cash book

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Bank statement & cash column of cash book

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Cash column of cash book & bank column of cash book

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None of the above

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The correct option is A
Bank statement & bank column of cash book

A bank reconciliation statement is a process that explains the difference on a specified date between the bank balance shown in an organization's bank statement, as supplied by the bank, and the corresponding amount shown in the bank column of cash book.

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From the following entries in the Bank column of the cash Book of Mr. Kunal and the corresponding Bank Statement, prepare Bank Reconciliation Statement as on 30^th April 2011.

Cash Book (Bank Column)
Dr. Cr.
Date	Receipts	Rs	Date	Payments	Rs
2011 April 1	To Balance b/d	12,500	2011 Apr. 1	By Salaries A/c	4,000
4	To Sales A/c	8,000	7	By Purchases A/c	3,200
8	To Paritosh A/c	1,500	9	By Machinery A/c	6,000
13	To Mahima’s A/c	3,400	11	By Omkar’s A/c	1,000
18	To Karina’s A/c	4,600	15	By Drawings A/c	800
21	To Furniture A/c	1,200	18	By Vijay’s A/c	2,000
25	To Sales A/c	3,800	20	By Shobha’s A/c	1,000
30	Too Firoz’s A/c	3,000	28	By Printing A/c	500
			30	By Balance c/d	19,500
		38,000			38,000

Bank Statement
Date	Particulars	Deposits Rs	Withdrawals Rs	Balance Rs
2011 April 1	Balance			12,500
2	Cheque		4,000	8,500
6	Cash	8,000		16,500
6	Cheque		3,200	13,300
10	Paritosh	1,500		14,800
16	Mahima	3,400		18,200
17	Cheque		800	17,400
20	Karin	4,600		22,000
24	Cash	3,800		25,800
28	Cheque		6,000	19,800
28	Shobha		1,000	18,800
30	Interest	100		18,900
30	Firoz	3,000		21,900
30	Bank Charges		10	21,890

You are required to prepare Bank Reconciliation Statement as on 30th April 2011

From the following Cash Book (with cash and Bank columns) prepare necessary Ledger Accounts and balance them.

Cash Book (with Cash & Bank Columns)
Dr.						Cr.
Date	Particulars	L.F.	Cash Rs	Bank Rs	Date		Particulars	L.F	Cash Rs	Bank Rs
2011 Apr.					2011 Apr.
1	To Balance b/d		400	1,000	1		By Purchases A/c		700
2	To Ram ‘s A/c		980		3		By Rent A/c			200
3	To Sales A/c			4,000	10		By Sita’ s A/c		300
7	To Interest A/c		120		8		By Salaries A/c			450
10	To Sales A/c		500		10		By Purchases A/c			1,350
25	To Bank A/c		2,000		30		By Cash A/c			2,000
					30		By Balance c/d		3,000	1,000
			4,000	5,000					4,000	5,000
May 1	To Balance b/d		3,000	1,000

The following are the Cash Book and Pass Book extracts of Mr. Anil for the month of May 2011. From this information you are required to prepare a Bank Reconciliation Statement as on 31^st May 2011.

Cash Book (Bank Column Only)
Dr.			Cr.
Date	Particulars	Rs	Date	Particulars	Rs
2011 May 4	Ankita’s A/c	2,300	2011 May 1	By Balance b/d	7,500
11	To Kavita;s A/c	3,700	4	By Roky’s A/c	2,000
14	To Sales A/c	14,500	6	By Mamata’s A/c	2,500
15	To Furniture A/c	2,000	9	By Sonali’s A/c	4,000
22	To Anita’s A/c	1,500	15	By Manjiri’s A/c	1,500
26	To Ganesh’s A/c	4,000	17	By Purchases A/c	7,000
28	To Kamal’s A/c	3,000	20	By Drawings A/c	2,400
30	To Prakash’s A/c	1,000	24	By Machinery A/c	10,000
30	Too Balance’s c/d	8,500	27	By Archan’s A/c	3,600
		40,500			40,500

Pass Book
Dr.			Cr.
Date	Particulars	Rs	Date	Particulars	Rs
2011 May 1	To Sonali’s A/c	4,000	2011 May 1	By Balance b/d	13,400
2	To Manjiri’s A/c	1,500	4	By Anita’s A/c	1,500
14	To Cash A/c	10,000	6	By Ganesh’s A/c	4,000
17	To Archana’s A/c	3,600	17	By Cash A/c	14,500
			18	By Kamal’s	3,000
			19	By Prakash’s A/c	1,000

Q. Prepare a Cash Book with Cash and Bank Columns from the following transactions:−

2017
March 1	Cash in hand ₹ 1,800 and at Bank ₹ 11,000.
5	Received a cheque for commission ₹ 3,960. Cheque was immediately deposited into bank.
7	Bought goods for cheque ₹ 7,000.
8	Bought goods for cash ₹ 500.
10	Purchased a Computer and payment made by cheque of ₹ 5,000.
14	Paid Trade Expenses ₹ 105.
16	Paid into Bank ₹ 1,000.
18	Ramesh who owed us ₹ 500 became bankrupt and paid us 50 paise in a ₹.
20	Received ₹ 400 from Manohar and allowed him discount ₹ 10.
23	Withdrew from Bank ₹ 400.
23	Paid ₹ 300 to Ghanshyam Dass & Co. They allowed us discount ₹ 10.
24	Received ₹ 2,000 from Hari Ram and deposited the same into Bank.
25	Withdrew from Bank for private expenses ₹ 300.
27	Sold goods for cash ₹ 200.
28	Received cheque for goods sold ₹ 9,000.
29	Received repayment of a loan of ₹ 5,000 and deposited ₹ 3,000 out of it into Bank.
30	Bank charges as per Book ₹ 5.

Q. From the following particulars, prepare a Cash Book with Cash and Bank Columns:

2017
Jan. 1	Balance of Cash in Hand ₹ 15,000 and Bank Overdraft ₹ 6,000
3	Issued a cheque of ₹ 4,800 to Mr. Black and earned a discount of ₹ 200.
4	Direct deposit by Mr. Kapil in our bank account ₹3,800. Discount allowed ₹ 200.
5	Given as charity ₹ 100.
7	Issued a cheque of ₹ 500 to the petty cashier.
15	Goods worth ₹ 10,000 were sold to Ganesh on 10th January. Its payment was received today by cheque after deducting 5% cash discount.
16	Deposited the above cheque into Bank.
17	Goods purchased from Raghu for ₹ 8,000. Payment is made after deducting 3% cash discount.
18	Bought postage stamps ₹ 200.
20	Paid ₹ 4,000 by cheque for furniture purchased.
22	Arun who owed us ₹ 6,000 became bankrupt and paid 60 paise per ₹.
24	Collected from Anil ₹ 5,000 in cash and deposited into bank the next day.
24	Cash purchases of stationery ₹ 200.
25	X settled his account of ₹ 7,000 by cheque of ₹ 6,850.
	Cheque was deposited into the bank on 28th January.
27	Settled Y's account of ₹ 8,000 by cheque after deducting therefrom 2 $\frac{1}{2}$ % cash discount.
29	Cash sales for ₹ 10,000, received cheque.
30	Interest charged by bank ₹ 1,500.

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