Question

Prepare a Bank Reconciliation Statement as on 31st March 2015 from the following informations:

	₹
(a) Cash Book Balance (Overdraft)	12,500
(b) Cheques deposited but not recorded in Cash Book	2,000
(c) Cheque received but not sent to Bank	1,500
(d) Credit side of the Bank Column has been overcast	60
(e) Bank charges entered in Pass Book twice	75
(f) Bills Receivable directly collected by the Bank	4,000
(g) Deposited cheques returned dishonoured by Bank	1,700
(h) Electricity Bill paid by Bank as per instruction	800
(i) Cheques issued but not presented for payment	5,400
(j) Cheques deposited but not cleared	3,200

Answer 1

Bank Reconciliation Statement as on March 31, 2015
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
	Credit Balance (Overdraft) as per Cash Book		12,500
	Add: (b) Cheque deposited but not recorded in Cash Book	2,000
	(d) Credit side of Bank column was overcastted	60
	(f) Bills Receivable collected by Bank	4,000
	(i) Cheque issued but not presented for payment	5,400
	Less: (c) Cheque received but not sent to bank		1,500
	(e) Bank charges entered twice in Pass Book		75
	(g) Deposited cheque was dishonoured		1,700
	(h) Electricity bill paid as per standing instructions		800
	(j) Cheque deposited but not credited		3,200
	Debit Balance (Overdraft) as per Pass Book	8,315
		19,775	19,775