Question

​​From the following information supplied by Mr. D.H., prepare his Bank Reconciliation Statement as on 31st March, 2019:

		₹
(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.

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Answer 1

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Bank Reconciliation Statement as on March 31, 2018
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
(i)	Overdraft as per the 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 bank for collection	4,000
(v)	Payment directly deposited by customer in the bank		7,000
(vi)	Bank Charges	40
(vii)	Insurance Premium of life Insurance policy directly paid from the bank but not recorded in the Cash Book	360
(viii)	Bill dishonoured	6,000
	Noting charged paid by bank	20
	Overdraft as per the Cash Book	26,080
		57,500	57,500