Question

Draw Bank Reconciliation Statement showing adjustment between your Cash Book and Pass Book as on 31st March, 2011.
(i) On 31st March, 2011 your pass book showed a balance of ₹ 6,000 to your credit.
(ii) Before that date, you had issued cheques amounting to ₹ 1,500 of which cheques of ₹ 900 have been presented for payment.
(iii) A cheque of ₹ 800 paid by you into the bank on 29th March, 2011 is not yet credited in pass book.
(iv) There was a credit of ₹ 85 for interest on Current Account in the pass book.
(v) On 31st March, 2011 a cheque for ₹ 510 received by you and was paid into bank but the same was omitted to be entered in cash book.

Answer 1

Bank Reconciliation Statement as on March 31,2011
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
(i)	Balance as per the Pass Book	6,000
(ii)	Cheque Issued but not presented for payment (1,500 – 900)		600
(iii)	Cheque deposited but not entered in the Pass Book	800
(iv)	Bank allowed Interest		85
(v)	Cheque deposited but not entered in the Cash Book		510
	Balance as per the Cash Book		5,605
		6,800	6,800