Following facts relate to the business of Roshan who requires you to reconcile his Cash Book with the Pass Book balance:
Balance as per Cash Book (Cr.) - Rs. 2,800
Unpresented cheques - Rs. 3,440
Uncredited cheques - Rs. 2,260
Additional information:
(a) Debit side of the Cash Book (bank column) has been undercast by Rs. 500.
(b) A cheque of Rs. 200 paid to a creditor has been entered by mistake in the Cash Book.
(c) Bank charges Rs. 80 have not been entered in the Cash Book.

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Solution

Bank Reconciliation Statement as on 31st March, 2018
Particulars Plus Items
(Rs.) Minus Items
(Rs.)
Balance as per Cash Book (Overdraft, i.e., Cr.)
Unpresented cheques
Uncredited cheques
Debit side of the cash book undercasted
Wrongly credited in the cash column
Bank charges not recorded in the Cash Book
Balance as per Pass Book (Overdraft, i.e., Dr.) (Rs. 5,340 - Rs. 3,940)
3,440

500
$1400$
$5, 340$
2,800
2,260
200
80
$5, 340$

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Similar questions

Q. The following information relate to the business of Mohit Raina, who requests you to prepare his amended Cash Book and reconcile his Cash Book balance with his Pass Book balance:

	₹
Balance as per Cash Book (Cr.)	40,000
Unpresented cheques	72,000
Uncredited cheques	13,000

You have been given the following additional information:
(a) The debit side of the Cash Book (Bank Column) has been undercast by ₹ 25,000.
(b) A cheque for ₹ 10,000 paid to a creditor has been wrongly entered in the Cash Column.
(c) Bank commission and other charges ₹ 4,000 have not been recorded in the Cash Book.

Q. Bank balance as per pass book (Cr.) Rs.

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. A comparison of pass book and cash book revealed the following:
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was not entered in cash books.
- Cheques amounting to Rs.

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has been dishonoured but not recorded in cash book.
Balance as per cash book will be _________ .

Q. Bank balance as per cash book (Dr.)Rs.

24, 450

. A comparison of pass book and cash book revealed the following
-Bank charges Rs.

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was not entered in cash books.
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Q. The cash book of N Ltd. showed debit balance of Rs.

6, 000

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On checking Ram’s Cash Book with the Bank statement of his overdraft current account for the month of November, 2012, you find the following:

(i) Cash Book showed an overdraft of Rs 45,000.
(ii) The payment side of the Cash Book had been under cast by Rs 1,500.
(iii) A cheque for Rs 7,500 drawn on his saving account has been shown as drawn on his current account.
(iv) Cheques amounting to Rs 70,000 drawn and entered in the Cash Book had not yet been presented.
(v) Cheques amounting to Rs 60,000 sent to the bank for collection,though entered in the Cash Book,had not been credited by the bank.
(vi) Bank charges of Rs 750 as per Bank Statement had not been taken into the Cash Book.
(vii) Dividends of Rs 25,000 had been paid direct into the bank and not entered in the Cash Book. You are required to prepare a Bank Reconciliation Statement on 30th November, 2012.

Enter the following transactions in cash book.

$\begin{matrix} 2013 & Rs Jan.01 & Cash in hand & 1, 500 Jan.05 & Paid to Ram & 300 Jan.05 & Discount allowed by him & 10 Jan.08 & Purchased goods & 400 Jan.10 & Received from R. Gupta & 980 Jan.10 & Discount allowed & 20 Jan.16 & Sold goods & 400 Jan.21 & Paid to S. Sharma & 295 Jan.21 & Discount received & 5 Jan.25 & Paid wages & 50 Jan.31 & Paid to Narayan in full settlement of his account which shows a credit balance Rs 400 & 390 \end{matrix}$

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Particulars	Plus Items (Rs.)	Minus Items (Rs.)
Balance as per Cash Book (Overdraft, i.e., Cr.) Unpresented cheques Uncredited cheques Debit side of the cash book undercasted Wrongly credited in the cash column Bank charges not recorded in the Cash Book Balance as per Pass Book (Overdraft, i.e., Dr.) (Rs. 5,340 - Rs. 3,940)	3,440 500 $1400$ $5, 340$	2,800 2,260 200 80 $5, 340$