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Bank Reconciliation Statement
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12. From the following information, prepare Bank Reconciliation Statement of Govil as on 31st March, 2020:
Balance as per Bank Pass Book on 31st March, 2020 is 8,500. Cheques for 5,100 were issued during the
month of March but of these, cheques for 1,200 were presented in the month of April, 2020 and one
cheque for 200 was not presented for payment. Cheque and cash amounting to 74,800 were deposited
in the bank during March but credit was given for 3,800 only. A customer had deposited 800 into the
bank directly. The bank has credited the merchant for 200 as interest and has debited him for 30 as bank
charges, for which there are no corresponding entries in the Cash Book.
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