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Question -

From the following particulars prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2016.
(a) Two cheques of Rs 2,000 and Rs 5,000 were paid into bank in October, 2016 but were not credited by the bank in the month of December.
(b) A cheque of Rs 800 which was received from a customer was entered in the bank column of the cash book in December 2016 but was omitted to be banked in December, 2016.
(c) Cheques for Rs 10,000 were issued into bank in November 2016 but not credited by the bank on December 31, 2016.
(d) Interest on investment Rs 1,000 collected by bank appeared in the passbook.
 
Balance as per Passbook was Rs 50,000




Answer -

Bank Reconciliation Statement as on  December 31, 2016

S. No.

Particulars

(+)

Amount

Rs

(–)

Amount

Rs

 

Balance as per the Pass Book

50,000

 

(a)

Cheques deposited but not cleared till 31 December

7,000

 

(b)

Cheque debited in the Cash Book but not deposited in the bank

800

 

(c)

Cheque issued but not presented (not debited in the Pass Book)

 

10,000

(d)

Interest on investment collected by bank

 

1,000

 

 

 

 

 

Balance as per the Cash Book

 

46,800

 

 

57,800

57,800

 

 

 

 

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