Question

From the following particulars, prepare a bank reconciliation statement as at March 31, 2010.

(i) Balance as per cash book, Rs. 3,200.

(ii) Cheque issued but not presented for payment, Rs. 1,800.

(iii) Cheque deposited but not collected up to March 31, 2010, Rs. 2,000.

(iv) Bank charges debited by the bank, Rs. 150.

Answer 1

$\begin{array}{ccc}& \text{Bank Reconsiliation Statement}& \\ & \text{as on 31st March, 2010}& \end{array}$

$\begin{array}{cccc}\text{S.No.}& \text{Particulars}& \text{Amt.(+)}& \text{Amt.(-)}\\ & \text{Balance as per Cash Book}& \text{3,200}& \\ \text{(i)}& \text{Cheque issued but not presented for payment}& \text{1,800}& \\ \text{(ii)}& \text{Cheque deposited but not cleared}& & \text{2,000}\\ \text{(iii)}& \text{Bank charges debited by bank}& & \text{150}\\ & \text{Balance as per Pass Book}& & \text{2,850}\\ & & \underset{–}{\overline{5,000}}& \underset{–}{\overline{5,000}}\end{array}$