Question

Prepare a Bank Reconciliation Statement from the following particulars:-
On 31st December 2014, I had an overdraft of ₹ 750 as shown by my Pass Book. I had issued cheques amounting to ₹ 250 of which ₹ 200 worth only seem to have been presented for payment. Cheques amounting to ₹ 100 had been paid in by me on 30th December, but of these only ₹ 75 were credited in the Pass Book. I also find that a cheque for ₹ 10 which I had debited to bank account in my books has been omitted to be banked. There is a debit of ₹ 25 in my Pass Book for interest.

An entry of ₹ 30 of a payment by a customer direct into the bank appears in the Pass Book. My Pass Book also shows a credit of ₹ 60 to my account for interest on investments directly collected by my bankers.

Answer 1

Bank Reconciliation Statement as on December31, 2014
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
	Debit Balance (Overdraft) as per Pass Book		750
	Add: Cheque deposited but not credited	25
	Cheque recorded in cash book but not sent to bank	10
	Interest charged by Bank	25
	Less: Cheque issued but not presented for payment		50
	Amount deposited by customer		30
	Interest on investments		60
	Credit Balance (Overdraft) as per Cash Book	830
		890	890