Question

On March 31, 2010, the cash book showed a balance of Rs. 3,700 as cash at bank, but the bank pass book made up to the same date showed that cheques for Rs. 700, Rs. 300 and Rs. 180 respectively had not presented had not presented for payment. Also, cheques amounting to Rs. 1,200 deposited into the account has not been credited. Prepare a bank reconciliation statement.

Answer 1

$\begin{array}{ccc}& \text{Bank Reconsiliation Statement}& \\ & \text{as on 31st March, 2010}& \end{array}$

$\begin{array}{cccc}\text{S.No.}& \text{Particulars}& \text{Amt.(+)}& \text{Amt.(-)}\\ & \text{Balance as per Cash Book}& \text{3,700}& \\ \text{(i)}& \text{Cheques issued but not presented for payment}& \text{1,180}& \\ & \text{(700 + 300 + 180)}& & \\ \text{(ii)}& \text{Cheque deposited but not credited}& & \text{1,200}\\ & \text{Balance as per Pass Book}& & \text{3,680}\\ & & \underset{–}{\overline{4,880}}& \underset{–}{\overline{4,880}}\end{array}$