On March 31 2017 the cash book showed a balance of Rs 3,700 as cash at bank, but the bank passbook made up to same date showed that cheques for Rs 700, Rs 300 and Rs 180 respectively had not presented for payment, Also, cheque amounting to Rs 1,200 deposited into the account had not been credited. Prepare a bank reconciliation statement.

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Solution

Bank Reconciliation Statement, as on March 31, 2017

S. No.

Particulars

(+)

Amount

Rs

(–)

Amount

Rs

Balance as per the Cash Book

3,700

(i)

Three cheques issued but not presented for payment

1,180

(ii)

Cheque deposited but not cleared

1,200

Balance as per the Pass Book

3,680

4,880

4,880

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Similar questions

On March 31, 2010, the cash book showed a balance of Rs. 3,700 as cash at bank, but the bank pass book made up to the same date showed that cheques for Rs. 700, Rs. 300 and Rs. 180 respectively had not presented had not presented for payment. Also, cheques amounting to Rs. 1,200 deposited into the account has not been credited. Prepare a bank reconciliation statement.

Q. The cash book showed an overdraft of Rs. 2000 as 'cash at bank', but the pass book made up to the same date showed that cheques for Rs. 150 and Rs. 125 respectively had not been presented for payment; and the cheque for Rs. 400 paid into account had not been cleared. The balance as per the pass book will be ___________.

(i) On 31st March, 2016 the bank passbook of Radha showed a balance of Rs. 15,000 to her credit.

(ii) Before that date, she had issued cheques amounting to Rs. 8,000 out of which cheques amounting to Rs. 3,200 have so far been presented for payment.

(iii) A cheque of Rs. 2,200 deposited by her into the bank on 26th March, 2016 is not yet credited in the passbook.

(iv) She had also received a cheque of Rs. 500 which although entered by her in the bank column of cash book, was omitted to be paid into the bank.

(v) On 30th March, 2016 a cheque of Rs. 1,570 received by her was paid into bank but the same was omitted to be entered in the cash book.

(vi) There was a credit of Rs. 150 for interest on current account and a debit of Rs. 25 for bank charges.

Draw up a bank reconciliation statement

Q. Overdraft shown by the passbook of Mr. Murli is Rs 20,000. Prepare bank reconciliation statement on dated March 31, 2017.

(i)	Bank charges debited as per passbook Rs 500.
(ii)	Cheques recorded in the cash book but not sent to the bank for collection Rs 2,500.
(iii)	Received a payment directly from customer Rs 4,600.
(iv)	Cheque issued but not presented for payment Rs 6,980.
(v)	Interest credited by the bank Rs 100.
(vi)	LIC paid by bank Rs 2,500.
(vii)	Cheques deposited with the bank but not collected Rs 3,500.

Q. On 31st March, 2018, Cash Book showed a balance of ₹ 15,000 as cash at bank, but the Bank Pass Book of the same date showed that cheques for ₹ 1,850, ₹ 1,000 and ₹ 1,750 respectively had not been presented for payment; also cheques amounting to ₹ 4,100 paid into the account had not yet been cleared.
Find by means of a Bank Reconciliation Statement the balance shown in the Pass Book.

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Bank Reconciliation Statement, as on March 31, 2017
S. No.	Particulars	(+) Amount Rs	(–) Amount Rs
	Balance as per the Cash Book	3,700
(i)	Three cheques issued but not presented for payment	1,180
(ii)	Cheque deposited but not cleared		1,200

	Balance as per the Pass Book		3,680
		4,880	4,880