Question

On 30th June, 2014 the Pass Book of Sh. Mahabir Prashad showed a balance of ₹ 22,000. On comparing the Pass Book with Cash Book the following differences were found:-
1. Mahabir Prashad had paid into the Bank on 26th June four cheques for ₹ 3,000; ₹ 6,000; ₹ 8,000 and ₹ 10,000. Of these, the cheque for ₹ 6,000 was credited by the bank in July 2014.
2. On 23rd June three cheques were drawn for ₹ 12,000; ₹ 13,000 and ₹ 16,000. The first two cheques were presented to the bank for payment in June and the third in July 2014.
3. Cheques amounting to ₹ 3,600 were deposited in the bank but no entry was passed in the Cash Book.
4. Bank charges entered in Cash Book twice ₹ 50.
5. Cheque received entered twice in the Cash Book ₹ 3,200.
Prepare a Bank Reconciliation Statement as on 30th June 2014.

Answer 1

Bank Reconciliation Statement as on June 30, 2014
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
	Credit Balance as per Pass Book	22,000
	Add: 1. Cheque deposited but not credited	6,000
	5. Cheque received entered twice in Cash Book	3,200
	Less: 2. Cheque issued but not presented for payment		16,000
	3. Cheque deposited not recorded in Cash Book		3,600
	4. Bank charges entered twice in Cash Book		50
	Debit Balance as per Cash Book		11,550
		31,200	31,200