Question

(10) The bank charged 460 for its commission and allowed interest of 100 which were
not mentioned in the Bank Column of the Cash Book.
[Balance as per Cash Book40,048.]
0. Draw Bank Reconciliation Statement showing adjustment between your Cash Book and
Pass Book as on 31st March, 2011:
(i) On 31st March, 2011 your pass book showed a balance of 6,000 to your credit.
(ii) Before that date, you had issued cheques amounting to 1,500 of which cheques of
900 have been presented for payment.
Page No.​

Answer 1

Here is the bank reconciliation statement for the question :

(10) Balance as per cash book                 40,048

add: interest allowed by bank                     +100

less: interest charged by bank                 - ( 460 )

                                                                  ____________

Adjusted balance =                                                      ₹39,688        

___________________________________________________  

0) Bank reconciliation statement as on 31st march 2011:

balance as per bank book                            6,000

Add: cheques issued but not cleared

for payment ( 1500- 900 = 600 )                    +600

                                                                    ____________

Adjusted balance =                                         ₹6,600