Question

On 31st March 2015 your bank Pass Book showed a balance of ₹ 6,000 to your credit. Before that date you had issued cheques amounting to ₹ 1,500 of which cheques worth ₹ 900 only have been presented. You also deposited cheques worth ₹ 2,000 of which cheque of ₹ 800 paid by you into bank on 29th March is not yet credited in Pass Book. You had also received a cheque for ₹ 160 which although entered by you in the bank column of the Cash Book, was omitted to be paid into the bank. On 31st March a cheque of ₹ 250 received by you was paid into the bank but the same was omitted to be entered in the cash book. There was a credit of ₹ 85 for interest on current account and debit of ₹ 10 for bank charges. Draw up a Reconciliation Statement showing adjustment between your Cash Book and pass book.

Answer 1

Bank Reconciliation Statement as on March 31, 2015
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
	Credit Balance as per Pass Book	6,000
	Add: Cheque deposited but not credited	800
	Cheque received but not sent to bank	160
	Bank charges	10
	Less: Cheque issued but not presented (1,500 – 900)		600
	Cheque sent to Bank but not recorded in Cash Book		250
	Interest allowed		85
	Debit Balance as per Cash Book		6,035
		6,970	6,970