From the following information, prepare Bank Reconciliation Statement as on 31st March, 2019:

₹

(i) Bank overdraft as per Pass Book. 36,000

(ii) Cheques issued but not presented for payment. 19,700

(iii) Cheques deposited with bank but not collected. 25,000

(iv) Cheques entered in Cash Book but not banked. 9,000

(v) Directly deposited to bank by a customer. 11,000

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Solution

Bank Reconciliation Statement

as on March 31, 2019

S. No.

Particulars

Plus Items

(₹)

Minus Items

(₹)

(i)

Overdraft as per the Pass Book

36,000

(ii)

Cheques issued but not presented for payment

19,700

(iii)

Cheques deposited with bank but not collected

25,000

(iv)

Cheques entered in the Cash book but not deposited in bank

9,000

(v)

Amount directly deposited by Customer

11,000

Overdraft as per the Cash Book

32,700

66,700

66,700

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Similar questions

		₹
(i)	Bank overdraft as per Pass Book.	36,000
(ii)	Cheques issued but not presented for payment.	19,700
(iii)	Cheques deposited with bank but not collected.	25,000
(iv)	Cheques entered in Cash Book but not banked.	9,000
(v)	Directly deposited to bank by a customer.	11,000

		₹
(i)	Bank overdraft as per Pass Book.	16,500
(ii)	Cheques issued but not presented for payment.	8,750
(iii)	Cheques deposited with the Bank but not collected.	10,500
(iv)	Cheques recorded in the Cash Book but not sent to the bank for collection.	2,000
(v)	Payments received from customers directly by the bank.	3,500
(vi)	Bank charges debited in the Pass Book.	200
(vii)	Premium on life policy of Sanjay paid by the bank on standing advice.	1,980
(viii)	A bill for ₹ 3,000 (discounted with the bank in February) dishonoured on 31st March, 2019 and noting charges paid by the bank.	100

	₹
(a) Cash Book Balance (Overdraft)	12,500
(b) Cheques deposited but not recorded in Cash Book	2,000
(c) Cheque received but not sent to Bank	1,500
(d) Credit side of the Bank Column has been overcast	60
(e) Bank charges entered in Pass Book twice	75
(f) Bills Receivable directly collected by the Bank	4,000
(g) Deposited cheques returned dishonoured by Bank	1,700
(h) Electricity Bill paid by Bank as per instruction	800
(i) Cheques issued but not presented for payment	5,400
(j) Cheques deposited but not cleared	3,200

		₹
(i)	Bank overdraft as per Pass Book.	33,000
(ii)	Cheques issued but not presented for payment.	17,500
(iii)	Cheques deposited but not collected.	21,000
(iv)	Cheques recorded in the Cash Book but not sent to the bank for collection.	4,000
(v)	Payment received from customers directly by the bank.	7,000
(vi)	Bank charges debited in the Pass Book.	40
(vii)	Premium of Life Insurance Policy of Mr. D.H. paid by the bank on standing instructions.	360
(viii)	A bill for ₹ 6,000 dishonoured on 30th March, 2019 and bank paid Noting charges ₹ 20. This bill was discounted on 30th January, 2019.

Overdraft shown by the pass book of Mr Murli is Rs. 20,000. Prepare bank reconciliation statement on dated December 31, 2010.

(i) Bank charges debited as per pass book, 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 a 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 the bank, Rs. 2,500.

(vii) Cheques deposited with the bank but not collected, Rs. 3,500.

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Bank Reconciliation Statement as on March 31, 2019
S. No.	Particulars	Plus Items (₹)	Minus Items (₹)
(i)	Overdraft as per the Pass Book		36,000
(ii)	Cheques issued but not presented for payment		19,700
(iii)	Cheques deposited with bank but not collected	25,000
(iv)	Cheques entered in the Cash book but not deposited in bank	9,000
(v)	Amount directly deposited by Customer		11,000
	Overdraft as per the Cash Book	32,700
		66,700	66,700