Question

Prepare Bank Reconciliation Statement from the following information:
Cash at bank as shown by the Cash Book ₹ 75,000. Cheques drawn but not yet presented:

S. Sahai	₹ 2,000
Man Mohan	₹ 3,000

Cheques paid into the bank but not yet credited, ₹ 1,900. Bank charges not yet entered in the Cash Book, ₹ 100.

Answer 1

Bank Reconciliation Statement
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
	Balance as per the Cash Book	75,000
(i)	Cheques Rs 2,000 and Rs 3,000 drawn to S.Sahai and Man Mohan respectively but was not presented for payment	5,000
(ii)	Cheques paid into bank but not credited		1,900
(iii)	Bank Charges not yet entered in the Cash Book		100
	Balance as per the Pass Book		78,000
		80,000	80,000