Question

The following are the Cash Book and Pass Book extracts of Mr. Anil for the month of May 2011. From this information you are required to prepare a Bank Reconciliation Statement as on 31^st May 2011.

Cash Book (Bank Column Only)
Dr.			Cr.
Date	Particulars	Rs	Date	Particulars	Rs
2011 May 4	Ankita’s A/c	2,300	2011 May 1	By Balance b/d	7,500
11	To Kavita;s A/c	3,700	4	By Roky’s A/c	2,000
14	To Sales A/c	14,500	6	By Mamata’s A/c	2,500
15	To Furniture A/c	2,000	9	By Sonali’s A/c	4,000
22	To Anita’s A/c	1,500	15	By Manjiri’s A/c	1,500
26	To Ganesh’s A/c	4,000	17	By Purchases A/c	7,000
28	To Kamal’s A/c	3,000	20	By Drawings A/c	2,400
30	To Prakash’s A/c	1,000	24	By Machinery A/c	10,000
30	Too Balance’s c/d	8,500	27	By Archan’s A/c	3,600
		40,500			40,500

Pass Book

Dr.			Cr.
Date	Particulars	Rs	Date	Particulars	Rs
2011 May 1	To Sonali’s A/c	4,000	2011 May 1	By Balance b/d	13,400
2	To Manjiri’s A/c	1,500	4	By Anita’s A/c	1,500
14	To Cash A/c	10,000	6	By Ganesh’s A/c	4,000
17	To Archana’s A/c	3,600	17	By Cash A/c	14,500
			18	By Kamal’s	3,000
			19	By Prakash’s A/c	1,000

Answer 1

Bank Reconciliation Statement as on May 31,2011
S. No.	Particulars	Amount (Rs)	Amount (Rs)
	Balance as per the Cash Book (Dr.)		8,500
	Add:
	Cheques issued yet not presented for payment. [2,000 + 2,500]	4,500
	Cheque issued against purchase, yet not presented for payment.	7,000
	Cheque issued for Drawings.	2,400	4,500
			7,000
	Less:
	Cheque deposited into bank not credited by the bank. [2,300 + 3,700]	6,000
	Cheque deposited into bank not credited by the bank i.e. for sale of furniture	2,000	8,000
	Balance as per Pass Book (Cr.)		14,400

Note: The answer given in the book is wrong as they are moving from overdraft as per cash book that too on 30^th June, 2011 which is nowhere given in the question.