Question

Prepare bank reconciliation statement as on December 31, 2009. On this day, the pass book of Mr Himanshu showed a balance of Rs. 7,000.

(i) Cheques of Rs. 1,000 directly deposited by a customer.

(ii) The bank has credited Mr Himanshu for Rs. 700 as interest.

(iii) Cheques for Rs. 3000 were issued during the month of December but of these cheques for Rs. 1,000 were not presented during the month of December.

Answer 1

$\begin{array}{ccc}& \text{Bank Reconsiliation Statement of Mr Himanshu}& \\ & \text{as on 31st March, 2009}& \end{array}$

$\begin{array}{cccc}S.N.& Particulars& Amt.(+)& Amt.(-)\\ & \text{Balance as per Pass Book}& 7,000& \\ \text{(i)}& \text{Cheque directly deposit by a customer}& & 1,000\\ \text{ii}& \text{Bank Interest credited by bank}& & 700\\ \text{iii}& \text{Cheque issued but not presented for payment}& & 1,000\\ & \text{Balance as per Cash Book}& & 4,300\\ & & \overline{\underset{–}{7,000}}& \overline{\underset{–}{7,000}}\end{array}$