Pass Book showed the balance of Rs 3,500 as on 30^thSeptember 2011. On the same date Cash Book showed the balance of Rs 3,170.

The following Points were noted.
(i) Bank collected Dividend on shares Rs 400, but not entered in the Cash Book
(ii) Cheques paid into Bank but not Credited by Bank Rs 570
(iii) Discounted Bill dishonoured Rs 750 debited by Bank, but no intimation was received from the Bank
(iv) Cheques of Rs 1,250 was issued on 29^thSeptember 2011 but not presented to the Bank for payment till 30^th sept. 2011
Prepare Bank Reconciliation Statement as on 30^th September, 2011

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Solution

Bank Reconciliation Statement

as on September 30,2011

S. No.

Particulars

Amount (Rs)

Amount

(Rs)

Balance as per the Cash Book (Dr.)

3,170

Add:

Bank Collected dividend on shares but not entered in the Cash Book

400

Cheques issued but not presented for payment.

1,250

1,650

4,820

Less:

Cheques Deposited into bank but not credited by the bank

570

Discounted bill dishonoured Rs 750, no intimation was received from bank

750

1,320

Balance as per Pass Book (Cr.)

3,500

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(i) Credit balance as per cash book Rs 17,500

(ii) Cheque of Rs 158 issued and presented for payment but wrongly recorded in the pass book as Rs 185.

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(iv) A bill of exchange of Rs 5,000 discounted with the bank previously, now dishonoured for non-payment by the bank entry for dishonour is not passed in the cash book.

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	₹
(i) Bank Balance as per Pass Book.	10,000
(ii) Cheque deposited into bank but no entry was passed in Cash Book.	500
(iii) Cheque received and entered in Cash Book but not sent to bank.	1,200
(iv) Insurance premium paid directly by the bank.	800
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(i) Bank balance as per Cash Book Rs 8,600
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(iv) Cheque of Rs 2,800 deposited into the Bank but not Credited by Bank
(v) Bank paid Insurance Premium on our behalf directly Rs 2,500 not recorded in the Cash Book.
(vi) Bank Credited interest on investment Rs 1,900 but not recorded in the Cash Book.

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Bank Reconciliation Statement as on September 30,2011
S. No.	Particulars	Amount (Rs)	Amount (Rs)
	Balance as per the Cash Book (Dr.)		3,170
	Add:
	Bank Collected dividend on shares but not entered in the Cash Book	400
	Cheques issued but not presented for payment.	1,250	1,650
			4,820
	Less:
	Cheques Deposited into bank but not credited by the bank	570
	Discounted bill dishonoured Rs 750, no intimation was received from bank	750	1,320
	Balance as per Pass Book (Cr.)		3,500