Question

3. From the following transactions prepare Bank Reconciliation statement as on 31-3-2014.
1) Bank balance as per cash book Rs 11,500/-
2) Cash and cheques paid into the bank but not credited in the passbook before 31"
march Rs 2800/-
3) Cheques issued but not presented for payment before 31 march Rs 1700/-
4) Bank charges debited in the passbook only Rs 100/-
5) Interest on deposit credited in the passbook only Rs 500/-​

Answer 1

Answer:

10,800 As per Pass Book

Explanation:

                      Bank Reconciliation Statement As on 31-03-2014

Bank Balance as per Books                                       11,500

Less :

-Cash and Cheque paid in bank but not credited    (2,800)

-Bank charges debited in the passbook only              (100)

Add:

-Cheques issued but not presented for payment

before 31 March                                                             1700

- Interest on deposit credited in the passbook only    500

Balance as per Pass Book (31-03-2014)                   10,800