₹ | |
(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 |
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 | ||