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Question -

Balance as per passbook of Mr. Kumar is 3,000.
(a) Cheque paid into bank but not yet cleared
┬а Ram Kumar Rs 1,000
┬а Kishore Kumar Rs 500
(b) Bank Charges Rs 300
(c) Cheque issued but not presented
┬а Hameed Rs 2,000
┬а Kapoor Rs 500
(d) Interest entered in the passbook but not entered in the cash book Rs 100
Prepare a bank reconciliation statement.



Answer -

Bank Reconciliation Statement of Mr. Kumar

S. No.

Particulars

(+)

Amount

Rs

(тАУ)

Amount

Rs

Balance as per the Pass Book

3,000

┬а

(a)

Cheques┬аdeposited but┬аnot┬аyet cleared.

1,500

┬а

(b)

Bank debited charges

300

┬а

(c)

Cheques┬аissued but┬аnot┬аpresented for payment

┬а

2,500

(d)

Bank allowed interest but┬аnot┬аentered in the Cash Book

┬а

100

Balance as per the Cash Book

┬а

2,200

┬а

4,800

4,800

┬а

┬а

┬а

┬а

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