Question

Prepare a bank reconciliation statement on 31st December, 2018.
From the following particulars, prepare a bank reconciliation statement of R.
Khanna & Co. showing the balance as per bank pass book on March 31, 2019.
(a) On March 31, 2019, the bank balance as per cash book was 9,800.
(b) The following cheques were paid into the firm's bank current account in March, 20
but were credited by the bank in April, 2019. Raman 400; Chánd Ram 30
Mohan 200.
(c) The following cheques were issued by the firm in March, 2019 but were cashed
April, 2019 Gopalan 500 ; Krishan 250.
(a) The pass book shows a credit of * 180 for interest and a debit of 40 for bank charg
(e) The pass book also contains an entry for 240 being payment made by a custo
into the bank.​

Answer 1

Answer:

Balance as per pass book Rs.10,300.00

Explanation:

Balance as per cash book as on 31.03.2019              9800

Add:

Cheques issued on march but encashed

only on april Gopalan 500

                    Krishnan 250                                             750

Interest Credited by Bank                                              180

Payment Made by customer into bank                         240

                                                                                ------------------

                                                                                      10970

Less

Cheques deposited Credited on April      

Raman              400

Chand Ram        30

Mohan              200                                                           630

Bank Charges                                                                      40

Balance as per Pass Book                                            -----------------

10970 - 670                                                                    10300