From the following extracts from the Cash Book and the Pass Book for the month of January, 2018, prepare Bank Reconcilation Statement:

CASH BOOK (BANK COLUMNS ONLY)

Dr.
Cr.

Date

Particulars

Bank

(₹)

Date

Particulars

Bank

(₹)

2018

2018

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

2018

Feb.
To Balance c/d
5,610

PASS BOOK

Date

Particulars

Withdrawals

(₹)

Deposits

(₹)

Dr. or Cr.

Balance

(₹)

2018

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

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Solution

Bank Reconciliation Statement

as on January 31, 2018

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

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.

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Similar questions

The following are the Cash Book and Pass Book extracts of Mr. Anil for the month of May 2011. From this information you are required to prepare a Bank Reconciliation Statement as on 31^st May 2011.

Cash Book (Bank Column Only)
Dr.			Cr.
Date	Particulars	Rs	Date	Particulars	Rs
2011 May 4	Ankita’s A/c	2,300	2011 May 1	By Balance b/d	7,500
11	To Kavita;s A/c	3,700	4	By Roky’s A/c	2,000
14	To Sales A/c	14,500	6	By Mamata’s A/c	2,500
15	To Furniture A/c	2,000	9	By Sonali’s A/c	4,000
22	To Anita’s A/c	1,500	15	By Manjiri’s A/c	1,500
26	To Ganesh’s A/c	4,000	17	By Purchases A/c	7,000
28	To Kamal’s A/c	3,000	20	By Drawings A/c	2,400
30	To Prakash’s A/c	1,000	24	By Machinery A/c	10,000
30	Too Balance’s c/d	8,500	27	By Archan’s A/c	3,600
		40,500			40,500

Pass Book
Dr.			Cr.
Date	Particulars	Rs	Date	Particulars	Rs
2011 May 1	To Sonali’s A/c	4,000	2011 May 1	By Balance b/d	13,400
2	To Manjiri’s A/c	1,500	4	By Anita’s A/c	1,500
14	To Cash A/c	10,000	6	By Ganesh’s A/c	4,000
17	To Archana’s A/c	3,600	17	By Cash A/c	14,500
			18	By Kamal’s	3,000
			19	By Prakash’s A/c	1,000

Q. 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

From the following entries in the Bank column of the cash Book of Mr. Kunal and the corresponding Bank Statement, prepare Bank Reconciliation Statement as on 30^th April 2011.

Cash Book (Bank Column)
Dr. Cr.
Date	Receipts	Rs	Date	Payments	Rs
2011 April 1	To Balance b/d	12,500	2011 Apr. 1	By Salaries A/c	4,000
4	To Sales A/c	8,000	7	By Purchases A/c	3,200
8	To Paritosh A/c	1,500	9	By Machinery A/c	6,000
13	To Mahima’s A/c	3,400	11	By Omkar’s A/c	1,000
18	To Karina’s A/c	4,600	15	By Drawings A/c	800
21	To Furniture A/c	1,200	18	By Vijay’s A/c	2,000
25	To Sales A/c	3,800	20	By Shobha’s A/c	1,000
30	Too Firoz’s A/c	3,000	28	By Printing A/c	500
			30	By Balance c/d	19,500
		38,000			38,000

Bank Statement
Date	Particulars	Deposits Rs	Withdrawals Rs	Balance Rs
2011 April 1	Balance			12,500
2	Cheque		4,000	8,500
6	Cash	8,000		16,500
6	Cheque		3,200	13,300
10	Paritosh	1,500		14,800
16	Mahima	3,400		18,200
17	Cheque		800	17,400
20	Karin	4,600		22,000
24	Cash	3,800		25,800
28	Cheque		6,000	19,800
28	Shobha		1,000	18,800
30	Interest	100		18,900
30	Firoz	3,000		21,900
30	Bank Charges		10	21,890

You are required to prepare Bank Reconciliation Statement as on 30th April 2011

Q. Prepare a Cash Book with Cash and Bank columns from the following information for the month of December 2011 in the Books of O'Neil:

2016
Dec. 1	Cash in Hand ₹ 2,780; Bank Overdraft ₹ 3,125.
2	Cheque worth ₹ 400 issued to the petty cashier.
5	₹ 350 was paid to Hari & Sons for the supply of stationery on this day.
7	Received a cheque worth ₹ 600 from Pramod against sale of goods.
10	Received ₹ 1,200 for sale of goods.
11	The cheque which was received from Pramod on 7th December was endorsed as favour of Morgan together with ₹ 1,400 in cash.
15	Received ₹ 950 from Sheila.
23	Murarilal paid ₹ 2,000 in cash and ₹ 3,000 in cheque after receiving a discount of ₹ 200 for goods sold to him in November. The cheque was immediately deposited into the Bank.
26	Bought goods worth ₹ 1,700 from Rustom and paid by cheque after receiving a discount of ₹ 170.
30	Interest on overdraft ₹ 50 was charged by the Bank.
30	Cash in excess of ₹ 1,000 was deposited into the Bank.

From the following Cash Book (with cash and Bank columns) prepare necessary Ledger Accounts and balance them.

Cash Book (with Cash & Bank Columns)
Dr.						Cr.
Date	Particulars	L.F.	Cash Rs	Bank Rs	Date		Particulars	L.F	Cash Rs	Bank Rs
2011 Apr.					2011 Apr.
1	To Balance b/d		400	1,000	1		By Purchases A/c		700
2	To Ram ‘s A/c		980		3		By Rent A/c			200
3	To Sales A/c			4,000	10		By Sita’ s A/c		300
7	To Interest A/c		120		8		By Salaries A/c			450
10	To Sales A/c		500		10		By Purchases A/c			1,350
25	To Bank A/c		2,000		30		By Cash A/c			2,000
					30		By Balance c/d		3,000	1,000
			4,000	5,000					4,000	5,000
May 1	To Balance b/d		3,000	1,000

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Bank Reconciliation Statement as on January 31, 2018
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
	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