Question

1. The cash book shows a bank balance of Rs 7,800. On comparing the cash book with
passbook the following discrepancies were noted: Prepare BRS

(a)Cheque deposited in bank but not credited Rs 3,000
(b)Cheque issued but not yet present for payment Rs 1,500
(c)Insurance premium paid by the bank Rs 2,000
(d)Bank interest credit by the bank Rs 400
(e)Bank charges Rs 100
(f)Directly deposited by a customer Rs 4,000​

Answer 1

Answer:

Bank Reconciliation Statement as on....

S.N

Particulars

Amt.(+)

Amt.(-)

i

ii

iii

iv

v

vi

Balance as per Cash Book

Cheque deposited in Bank but not credited

Cheque issued but not presented for payment

Insurance premium paid by bank directly

Bank interest credited by the bank

Bank charges

Amount directly deposited by customer

Balance as per Pass Book 7,800

1,500

400

4,000

13,700

3,000

2,000

100

8,600

13,700