Question

Cheques amounting to 12000 were issued in March,out of which cheque for 2000 were encashed up-to 31st March

Answer 1

Answer:

Bank Reconciliation Statement

as on December 31, 2016

S. No. Particulars Plus Items (Rs) Minus Items (Rs)

Debit Balance as per Cash Book 7,500

Add: Cheques issued but not presented for payment

(600 + 800 + 1,200)

2,600

Interest credited by bank

125

Less: Cheques deposited but not credited by the bank

(500 + 700)

1,200

Bank Charges

10

Credit Balance as per Pass Book 9,015