On comparing the Cash Book with Pass Book of Naman it is found that on March 31, 2017, bank balance of ₹ 40,960 showed by the Cash Book differs from the bank balance with regard to the following:
(a) Bank charges ₹ 100 on March, 31 2017, are not entered in the Cash Book.
(b) On March 21, 2017, a debtor paid ₹ 2,000 into the company's bank in settlement of his account, but no entry was made in the Cash Book of the company in respect of this.
(c) Cheques totalling ₹ 12,980 were issued by the company and duly recorded in the Cash Book before March 31, 2017, but had not been presented at the bank for payment until after that date.
(d) A bill for ₹ 6,900 discounted with the bank is entered in the Cash Book without recording the discount charge of ₹ 800.
(e) ₹ 3,520 is entered in the Cash Book as paid into bank on March 31st 2017, but not credited by the bank until the following day.
(f) No entry has been made in the Cash Book to record the dishonour on March 15, 2017 of a cheque for ₹ 650 received from Bhanu.
Prepare a reconciliation Statement as on March 31, 2017.

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Solution

Bank Reconciliation Statement
as on March 31, 2017

S. No. Particulars Plus Items (Rs) Minus Items (Rs)

Debit Balance as per Cash Book 40,960

Add: (b) Amount directly paid by debtors
2,000

(c) Cheques issued but not presented for payment
12,980

Less: (a) Bank charges not recorded in Cash Book
100

(d) Discounting charges not recorded in Cash Book
800

(e) Amount deposited but not credited
3,520

(f) Cheque dishonoured but not recorded in Cash Book
650

Credit Balance as per Pass Book 50,870

55,940 55,940

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Similar questions

On comparing the cash book with passbook of Naman it is found that on March 31, 2017, bank balance of Rs 40,960 showed by the cash book differs from the bank balance with regard to the following:

(a)	Bank charges Rs 100 on March 31, 2017, are not entered in the cash book.
(b)	On March 21, 2017, a debtor paid Rs 2,000 into the company’s bank in settlement of his account, but no entry was made in the cash book of the company in respect of this.
(c)	Cheques totaling Rs 12,980 were issued by the company and duly recorded in the cash book before March 31, 2017, but had not been presented at the bank for payment until after that date.
(d)	A bill for Rs 6,900 discounted with the bank is entered in the cash book with recording the discount charge of Rs 800.
(e)	Rs 3,520 is entered in the cash book as paid into bank on March 31^st, 2017, but not credited by the bank until the following day.
(f)	No entry has been made in the cash book to record the dishonour or on March 15, 2017 of a cheque for Rs 650 received from Bhanu.

Prepare a reconciliation statement as on March 31, 2017.

On comparing the cash book with passbook of Naman, it is found that on March 31, 2010, bank balance of Rs. 40,960 showed by the cash book differs from the bank balance with regard to the following

(i) Bank charges Rs. 100 on March 31, 2010, are not entered in the cash book.

(ii) On March 21, 2010, a debtor paid Rs. 2,000 into the company's bank in settlement of his account, but no entry was made in the cash book of the company in respect of this.

(iii) Cheques totalling Rs. 12,980 were issued by the company and duly recorded in the cash book before March 31, 2010, but had not been presented at the bank for payment until after that date.

(iv) A bill for Rs. 6,900 discounted with the bank is entered in the cash book by recording the discount charge of Rs. 800.

(v) Rs. 3,520 is entered in the cash book as paid into the bank on March 31st, 2010, but not credited by the bank until the following day.

(vi) No entry has been made in the cash book to record the dishonour on March 15, 2010, of a cheque for Rs. 650 received from Bhanu.

Prepare a reconciliation statement as on March 31, 2010.

Q. On examining the Bank Statement of Green Ltd., it is found that the balance shown on 31st March, 2019, differs from the bank balance of ₹ 23,650 shown by the Cash Book on that date. From a detailed comparison of the entries it is found that:
(i) ₹ 2,860 is entered in the Cash Book as paid into the bank on 31st March, 2019 but not credited by the bank until the following day.
(ii) Bank charges of ₹ 70 on 31st March, 2019 are not entered in the Cash Book.
(iii) A bill for ₹ 5,500 discounted with the bank is entered in the Cash Book without recording the discount charges of ₹ 270.
(iv) Cheques totalling ₹ 16,720 were issued by the company and duly recorded in the Cash Book before 31st March, 2019 but had not been presented at the Bank for payment until after that date.
(v) On 25th March, 2019, a debtor paid ₹ 1,000 into the Company's Bank in settlement of his account but no entry was made in the Cash Book of the company in respect of this.
(vi) No entry has been made in the Cash Book to record the dishonour on 15th March, 2019, of a cheque for ₹ 550 received from Ram Babu.
Prepare a Bank Reconciliation Statement as on 31st March, 2019.

Q. On examining the Bank Statement of Green Ltd., it is found that the balance shown on 31st March, 2018, differes from the bank balance of ₹ 23,650 shown by the Cash Book on that date. From a detailed comparison of the entries it is found that:
(i) ₹ 2,860 is entered in the Cash Book as paid into the bank on 31st March, 2018 but not credited by the bank until the following day.
(ii) Bank charges of ₹ 70 on 31st March, 2018 are not entered in the Cash Book.
(iii) A bill for ₹ 5,500 discounted with the bank is entered in the Cash Book without recording the discount charges of ₹ 270.
(iv) Cheques totalling ₹ 16,720 were issued by the company and duly recorded in the Cash Book before 31st March, 2018 but had not been presented at the Bank for payment until after that date.
(v) On 25th March, 2018, a debtor paid ₹ 1,000 into the Company's Bank in settlement of his account but no entry was made in the Cash Book of the comapny in respect of this.
(vi) No entry has been made in the Cash Book to record the dishonour on 15th March, 2018, of a cheque for ₹ 550 received from Ram Babu.
Prepare a Bank Reconciliation Statement as on 31st March, 2018.

Q. On comparing the cash book with pass book of Naman , it is found that on March 31, 2010, balance of Rs. 40,960 shown by the cash book differs from the bank balance with regard to the following
i) Bank charges Rs.100 on March 31 ,2010, are not entered in the cash book.
ii) On March 21, 2010, a debtor paid Rs 2,000 into the company's bank in settlement of his account, but no entry was made in the cash book of the company in this respect.
iii) Cheque's totaling Rs 12,980 were issued by the company and duly recorded in the cash book before March 31, 2010, but had not been presented at the bank for payment until after that date.
iv) A bill for Rs 6,900 discounted with the bank is entered in the cash book with recording the discount charges of Rs.800.
v) Rs 3,520 is entered in the cash book as paid into bank on March 31st, 2010, but not credited by the bank until the following day.
vi) No entry has been made in the cash book to record the dishonour of cheque. On March 15, 2010 of a cheque for Rs. 65- received from Bhanu.

Prepare a reconciliation statement as on March 31, 2010.

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Bank Reconciliation Statement as on March 31, 2017
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
	Debit Balance as per Cash Book	40,960
	Add: (b) Amount directly paid by debtors	2,000
	(c) Cheques issued but not presented for payment	12,980

	Less: (a) Bank charges not recorded in Cash Book		100
	(d) Discounting charges not recorded in Cash Book		800
	(e) Amount deposited but not credited		3,520
	(f) Cheque dishonoured but not recorded in Cash Book		650
	Credit Balance as per Pass Book		50,870
		55,940	55,940