Question

The cash Book of Mr. Shyamswaroop on 31st July, 2016, showed a debit balance of `

15,000. On reconciling with the Pass Book, it was revealed that the cheques of ` 1,000

and ` 1,400 deposited with the Bank of 30th July were not yet collected. Cheques worth `

1,200, ` 1,600 and ` 2,400 were issued on 28th July, were not presented for payment as

yet. Interest of ` 250 was credited in the Cash Book. The Bank debited ` 30 as bank

charges which was not entered in Cash Book. Prepare Bank Reconciliation Statement on

31st July, 2016.​

Answer 1

Answer:

Bank reconciliation Statement

(+) (-)

balance as per cash book. 15000

cheque deposit but not collect. 2400

cheque issued but not clear. 5200

bank charges 30

interest credited by bank. 250

balance as per pass book 17520