Q23. Prepare Bank Reconciliation Statement.
ted
(1) On 31st March, 2019 Bank Pass Book of Radha showed a balance of ? 15,000
to her credit.
(ii) Before that date, she had issued cheques amounting to ? 8,000 out of which
cheques amounting to 3,200 have so far been presented for payment.
(iii) A cheque of 2,200 deposited by her into the bank on 26th March, 2019 is not
yet credited in the Pass Book.
(iv) She had also received a cheque of 7 500 which although recorded by her in the
bank column of Cash Book, was omitted to be deposited in the bank.
(u) On 30th March, 2019 a cheque of 7 1,570 received by her was paid into the bank
but the same was omitted to be recorded in the Cash Book.
(vi). There was a credit of 150 for interest on current account and a debit of 25 for
bank charges
(vii) Bank recorded cash deposit of 7 25,489 as 25,498. The error was rectified by
the bank on 30th March, 2019.
Draw up Bank Reconciliation Statement as on 31st March, 2019.
Answers
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