Question

From the following particulars, prepare a Bank Reconciliation Statement of Sh. Yadav on 31st December 2014:-
Balance as per Pass Book on 31st December, 2014 is ₹ 11,000. Cheques for ₹ 6,200 were issued during the month of December but of these cheques for ₹ 900 were presented in the month of January, 2015 and one cheque for ₹ 500 was not presented for payment. Cheque and cash amounting to ₹ 5,700 were deposited in bank during December but credit was given for ₹ 4,700 only. A customer had deposited ₹ 850 into the bank directly. The bank has credited the merchant for ₹ 150 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	11,000
	Add: Cheque deposited but not credited (5,700 – 4,700)	1,000
	Bank charges	30
	Less: Cheque issued but not presented for payment (900 + 500)		1,400
	Directly deposited by customer		850
	Interest allowed by bank		150
	Debit Balance as per Cash Book		9,630
		12,030	12,030