Question

Bank Reconciliation Statement
Date:5/11/2019
prepare Bank Reconciliation Statement of M/S Roshan & sons as on 31/12/2018:
Bank balance as per Cash Book Rs. 55000.
Cheques issued to creditors Rs 15000 and Rs 10000, but Rs 15000 cheque were presented as on
5/1/2019.
Cheques paid in to bank Rs 18000 and Rs 19000, but Rs 19000 cheque not collected by bank till
date.
One of the debtors Mr. Suhash directly deposited in bank account Rs 18000 but no entry
passed in the cash book till date.
Bank Credited interest Rs. 1000.
Bank debited in pass book Rs 180 as bank charges.
Pass Book debt side also shows payment of Electricity bill Rs 1500, but no entry made in cash
book.
• Bank credited pass book by Rs 1900 as Dividend collected by bank.
Ram Pass book shown Overdraft Rs 19500 as on 31/12/2018, when he matched with cash book
pllowing differences are found:
Cheques Rs 18000 deposited in the bank but only cheques of Rs. 10000 were credited in pass​

Answer 1

Answer:

dr cr

i) debit bal as per cash book- 55000

ii) 10000

iii) 19000

iv) 18000

v) 1000

vi) 180

vii) 1500

tota 84000 20680

credit bal as per passbook 63320