Prepare bank reconciliation statement as on December 31, 2017. On this day the passbook of Mr. Himanshu showed a balance of Rs 7,000.

(a)

Cheques of Rs 1,000 directly deposited by a customer.

(b)

The bank has credited Mr. Himanshu for Rs 700 as interest.

(c)

Cheques for Rs 3,000 were issued during the month of December but of these cheques for Rs 1,000 were not presented during the month of December.

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Solution

Bank Reconciliation Statement of Mr. Himanshu as on December 31, 2017

S. No.

Particulars

(+)

Amount

Rs

(–)

Amount

Rs

Balance as per the Pass Book

7,000

(a)

Cheques directly deposited by a customer

1,000

(b)

Bank allowed interest

700

(c)

Cheques issued but not presented for payment in December

1,000

Balance as per the Cash Book

4,300

7,000

7,000

Note: As per the NCERT book the answer is Rs 3,300. However, the correct answer is Rs 4,300.

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Q. Prepare Bank reconciliation statement as on December 31, 2009. On this day, the pass book of Mr. Himanshu showed a balance of Rs. 7,000.
i) Cgeque of Rs.1,00 directly deposited by a customer.
ii) The bank has credited Mr. Himanshu for Rs. 700 as interest.
iii) Cheques for Rs. 3000 were issued during the month of December but of these cheques for Rs.1,000 were not presented during the month of December.

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From the following particulars, prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2010.

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(ii) A cheque of Rs. 800 which was received from a customer was entered in the bank column of the cash book in December 2009 but was omitted to be banked in December 2009.

(iii) Cheques for Rs. 10,000 were issued into the bank in January 2010 but not debited by the bank on December 31, 2010.

(iv) Interest on Investment Rs. 1,000 collected by bank appeared in the passbook.

Balance as per passbook was Rs. 50,000.

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

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(a)	Cheques of Rs 1,000 directly deposited by a customer.
(b)	The bank has credited Mr. Himanshu for Rs 700 as interest.
(c)	Cheques for Rs 3,000 were issued during the month of December but of these cheques for Rs 1,000 were not presented during the month of December.

Bank Reconciliation Statement of Mr. Himanshu as on December 31, 2017
S. No.	Particulars	(+) Amount Rs	(–) Amount Rs
	Balance as per the Pass Book	7,000
(a)	Cheques directly deposited by a customer		1,000
(b)	Bank allowed interest		700
(c)	Cheques issued but not presented for payment in December		1,000

	Balance as per the Cash Book		4,300
		7,000	7,000