Question

From the following particulars prepare a bank reconciliation statement of Govil as on 31st December, 2014.

Balance as per Pass Book on 31st December 2014 is ₹ 8,500. Cheques for ₹ 5,100 were issued during the month of December but of these cheques for ₹ 1,200 were presented in the month of January 2015 and one cheque for ₹ 200 was not presented for payment. Cheques and cash amounting to ₹ 4,800 were deposited in bank during December but credit was given for ₹ 3,800 only. A customer has deposited ₹ 800 into bank directly. The bank credited the merchant for ₹ 200 as interest and has debited him for ₹ 30 as bank charges for which there are no corresponding entries in Cash Book.

Answer 1

Bank Reconciliation Statement as on December 31, 2014
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
	Credit Balance as per Pass Book	8,500
	Add: Cheque deposited but not credited (4,800 – 3,800)	1,000
	Bank charges	30
	Less: Cheque issued but not presented (1,200 + 200)		1,400
	Amount directly deposited by customer		800
	Interest allowed by bank		200
	Debit Balance as per Cash Book		7,130
		9,530	9,530