Question

From the following extracts from the Cash Book and the Pass Book for the month of January, 2019, prepare Bank Reconciliation Statement:

CASH BOOK (BANK COLUMNS ONLY)
Dr.							Cr.
Date	Particulars	L.F.	Bank (₹)	Date	Particulars	L.F.	Bank (₹)
2019				2019
Jan.01	To Balance b/d		4,510	Jan.02	By S. Gidwani & Co.		1,230
Jan.03	To Cash		300	Jan.06	By Wages		3,000
Jan.10	To G. Basu & Co.		1,000	Jan.14	By Basu & Co. (Cheque dishonoured)		1,000
Jan.15	To Mohan & Co.		2,300	Jan.15	By V. Kumar & Co.		300
Jan.17	To Cash		600	Jan.18	By S. Sharda & Sons		470
Jan.20	To M. Mohan & Bros.		1,550	Jan.24	By Cash		400
Jan.24	To T.P. Bhalla & Co.		740	Jan.28	By R. Ramdas & Co.		780
Jan.31	To S. Leader & Sons		2,130	Jan.31	By B. Bansal & Bros.		340
				Jan.31	By Balance c/d		5,610
			13,130				13,130
2019
Feb.	To Balance b/d		5,610

PASS BOOK
Date	Particulars	Withdrawals (₹)	Deposits (₹)	Dr. or Cr.	Balance (₹)
2019
Jan.01	By Balance			Cr.	4,510
Jan.03	By Cash		300	Cr.	4,810
Jan.06	To Selves–Cash	3,000		Cr.	1,810
Jan.10	To S. Gidwani & Co.	1,230		Cr.	580
Jan.16	By Mohan & Co.		2,300	Cr.	2,880
Jan.17	By Cash		600	Cr.	3,480
Jan.20	To S. Sharda & Sons	470		Cr.	3,010
Jan.24	To Cash	400		Cr.	2,610
Jan.31	To Bank Charges	10		Cr.	2,600
Jan.31	To Life insurance Premium as per instructions	250		Cr.	2,350
Jan.31	By Interest on Government Securities		300	Cr.	2,650

Answer 1

Bank Reconciliation Statement as on January 31, 2019
S. No.	Particulars	Plus Items (₹)	Minus Items (₹)
	Balance as per the Cash Book	5,610
(i)	Three Cheques of M. Mohan & Bros, T.P. Bhalla & Co and S. Leader & Sons of Rs 1,550 Rs 740 and Rs 2,130 respectively were received but not cleared		4,420
(ii)	Three Cheques of V. Kumar & Co, R. Ramdas & Co and B. Bansal & Bros. of Rs 300, Rs 780 and Rs 340 respectively were issued but not presented for payment	1,420
(iii)	Bank Charges		10
(iv)	Life Insurance premium paid by bank not recorded in the Cash Book		250
(v)	Interest on Government Securities received by bank	300
	Balance as per the Pass Book		2,650
		7,330	7,330

Note: In Cash Book cheque received from G. Basu & Co is debited with Rs 1,000 and at the time of dishonour entry is reversed by crediting G. Basu & Co with Rs 1,000. Therefore its net effect is nil in Cash Book.