Question

Prepare bank reconciliation statement of Shri Bhandari as on December 31, 2010
i) The payment of a cheque for Rs.550 was recorded twice in the pass book.
ii) Withdrawal column of the pass book under cast by Rs.200.
iii) A Cheque of Rs.200 has been debited in the bank column of the cash book but it was not sent to bank at all.
iv) A cheque of Rs.300 debited to bank column of the pass book was not sent to the bank.
v) Rs. 500 in respect of dishonored cheque were entered in the pass book but not in the cash book.
Overdraft as per pass book is Rs. 20,000.

Answer 1

Bank Reconciliation Statement of Shri Bhandari
as on December 31, 2005

S.N	Particulars	Amt.(+)	Amt.(-)
ii iii iv v	Overdraft as per the Pass Book i Payment of cheque twice debited in the pass book Withdrawal column of the pass book undercast Cheque debited in the cash book but not deposited in the bank Cheque Debited to bank Column but not sent to bank Cheque dishonored Credit balance as per cash book 18650 20200 20200	550 200 300 500	20,000 200