Question

Kumar finds that the bank balance shown by his cash book on December 31, 2010, is Rs. 90,600 (Credit) but the pass book shows a difference due to the following reason

A cheque (post dated) for Rs. 1,000 has been debited in the bank column of the cash book but not presented for payment. Also, a cheque for Rs. 8,000 drawn in favour of Manohar has not yet been presented for payment. Cheques totalling Rs. 1,500 deposited in the bank have not yet been collected and a cheque for Rs. 5,000 has been dishonoured.

Answer 1

$\begin{array}{ccc}& \text{Bank Reconciliation Statement of Mr Kumar}& \\ & \text{as on 31st March, 2010}& \end{array}$

$\begin{array}{cccc}S.N.& Particulars& Amt.(+)& Amt.(-)\\ & \text{Overdraft as per Cash Book}& & 90,600\\ \text{(i)}& \text{A cheque posted in debit column of cash bank column}& & \\ & \text{has not been collected}& & 1,000\\ \text{(ii)}& \text{Cheque issued to Manohar not presented for payment}& 8,000& \\ \text{(iii)}& \text{Cheque deposited in bank for collection but not collected}& & 1,500\\ \text{(iv)}& \text{Cheque dishonoured}& & 5,000\\ & \text{Overdraft as per Pass Book}& 90,100& \\ & & \overline{\underset{–}{98,100}}& \overline{\underset{–}{98,100}}\end{array}$