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) Cgeque of Rs.1,00 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

Bank Reconciliation Statement of Mr. Himanshu as on 31st March, 2009

S.N i ii iii

Particulars Balance as per Pass Book Cheque directly deposit by a customer Bank interest credited by bank Cheque issued but not presented for payment Balance as per Cash Book

Amt (+) 7,000 7,000

Amt (-) 1,000 700 1,000 4,300 7,000