1.
From the following transactions prepare Bank reconciliation statement as on 31-8-
2024.
(a) Bank balance as per Cash book₹ 8,000.
(b) Cheques of 1,000, 2,000 and 3,000 issued on 8th, 10th and 13th of August. Of
these a cheque issued on 10th only was not presented for payment till 31st August.
(c) Interest and divided collected by the banker on 25th August and informed the
customer on 1st September 500.
(d) Cheques of 3,300 deposited into bank of which a cheque of ₹2,300 only collected
in August.
(e) A cheque of ₹2,000 received and debited in cash book but not sent to bank till 31st
August.
(f)Following entries found in pass book only.
(a) Interest on bank balance₹ 250
(b) Electricity bill paid 400
(c) Commission charged₹50
2. Prepare a bank reconciliation statement from the following particulars :
(a) Credit Balance as per pass book on 31st March, 2024, 25,000.
(b) Cheques amounting to ₹4,000 were deposited for collection but cheques for 2,000
have been credited in the pass book in April 2024.
(c) Cheques amounting to₹2,500 were drawn on 25th March, 2022, out of which
cheques for 1,500 were cashed upto 31st March, 2024.
(d) A wrong debit of ₹100 appears in the pass book.
(e) Bank charges 25 appear in the pass book but not in the cash book.
(f) Interest on investments collected by the bank and credited in the pass book₹400
but not entered in the cash book.
(g) A cheque for 150 received from a customer was entered in the cash book in
March, 2024 but the same was omitted to be paid into bank.
3. On 31st March, 2024 the Cash Book of a firm showed a bank balance of
₹3,000. From the following information, prepare a Bank Reconciliation Statement,
showing the balance as per Pass Book.
(i) Cheques have been issued for₹2,500 out of which cheques worth Rs. 2,000 only
were presented for payment.
(ii) Cheques worth ₹700 were deposited on 28th March but had not been credited by
the Bank. One cheque for ₹250 was entered in the Cash Book on 30th March but was
banked on 3rd April, 2024.
(iii) A cheque from Mohan for 200 was paid in on 26th March but was dishonoured
and the advice was received on 2nd April, 2024.
(iv) Pass Book showed bank charges 10 debited by the bank. It also showed Rs.400
collected by the bank as interest.
(v) One of the debtors deposited a sum of 250 in the account of the firm on 20th
March. Intimation in this respect was received from the bank on 2nd April, 2024.
4. From the following particulars prepare a Bank Reconciliation Statement as on 31st
March 2022:
On 31st March, 2022 a merchant's pass book showed a credit balance of ₹5,400.
A comparison of entries with the cash book revealed that he had paid in cheques of
the value of Rs. 600 on 30th March 2022 out of which cheques amounting to ₹240
were credited in the pass book on 2nd April, 2022.
He had issued cheques of ₹ 1,500 before 31st March, but cheques amounting to ₹
515 were debited to his account after 1st April 2022.
There was a debit in the pass book of 30 in respect of bank charges and credit of ₹25
for interest on current account but it was not recorded in the cash book.
Ans. [Balance as per Cash Book ₹ 5,130].
5. On 31st March, 2022 your Bank Pass Book showed a balance of ₹ 12,000 to your
credit. a) Before that date you issued cheques of ₹ 1,600 to your customers but they
have not presented them for payment.
b) You had also received a cheque for₹320 which although entered by you in the
bank column of the Cash Book was omitted to be paid into bank.
c) On 31st March, a cheque of Rs. 500 received by you was paid into the bank but
the same was omitted to be entered into the Cash Book.
d) There was a credit of 170 for interest on Current Account and a debit of 20 for
bank charges.
e) Draw up a Reconciliation Statement showing adjustment between your Cash Book
and Bank Pass Book.
Ans. Balance as per Cash Book ₹10,070
6. On checking the Bank pass book it was found that it showed in Bank balance 45,220
as on 31-12-2022. The following differences were noted :
(i) Cheques deposited but not yet credited by bank 16,000
(ii) Cheques dishonoured and debited by bank but not given effect in the ledger
₹4,800 (iii) Bank charges debited by bank but debit memo not received from bank
500
(iv) Interest on overdraft excess credited in the bank book ₹4,200
(v) Cheques issued but not presented for payment 20,400.
You are required to prepare a Bank Reconciliation Statement as on 31-12-2022.
