Debit balance as per Cash Book of ABC Enterprises as on 31.3.2006 is Rs. 1,500. Cheques deposited but not cleared amounts to Rs. 100 and Cheques issued but not presented of Rs. 150. The bank allowed interest amounting Rs. 50 and collected dividend Rs. 50 on behalf of ABC Enterprises. Balance as per pass book should be

From the following particulars prepare a Bank Reconciliation Statement to find out the causes in two balances as on March 31st, 2017 for Abdullah Khan (Pvt.) Ltd:

(i) The bank overdraft as per cash book on March 31st, 2017 as Rs. 6,000

(ii) Interest on overdraft for six months ending March 31st, 2017 Rs. 200 is debited in the Bank Statement.

(iii) Bank charges for the above period also debited in the Bank Statement amounted to Rs. 50

(iv) Check issued, but not cashed, prior to 31.03.2017 amount to Rs. 1,500

(v) Check deposited into bank, but not cleared and credited before March 31st were for Rs. 2,500

(vi) Interest on investment collected by the bankers and credited in the Bank Statement amounted to Rs. 1,800.

The passbook of Mr. Mohit current account showed a credit Balance of Rs. 20,000 on dated December 31, 2016. Prepare a Bank Reconciliation Statement with the following information.

(i) A cheque of Rs. 400 drawn on his saving account has been shown on current account.

(ii) He issued two cheques of Rs. 300 and Rs. 500 on of December 25, but only the Ist cheque was presented for payment.

(iii) One cheque issued by Mr. Mohit of Rs. 500 on December 25, but it was not presented for payment whereas it was recorded twice in the cash book

Prepare bank reconciliation statement.

(i) Overdraft shown as per cash book on December 31, 2017 Rs. 10,000.

(ii) Bank charges for the above period also debited in the passbook Rs. 100.

(iii) Interest on overdraft for six months ending December 31, 2017 Rs. 380 debited in the passbook.

(iv) Cheques issued but not incashed prior to December 31, 2017 amounted to Rs. 2,150.

(v) Interest on Investment collected by the bank and credited in the passbook Rs. 600.

(vi) Cheques paid into bank but not cleared before December, 31, 2017 were Rs. 1,100.

Kumar find that the bank balance shown by his cash book on December 31, 2017 is Rs. 90,600 (Credit) but the passbook shows a difference due to the following reason: A cheque (post dated) for Rs. 1,000 has been debited in the bank column of the cash book but not presented for payment. Also, a cheque for Rs. 8,000 drawn in favour of Manohar has not yet been presented for payment. Cheques totaling Rs. 1,500 deposited in the bank have not yet been collected and cheque for Rs. 5,000 has been dishonoured.

On December 31, 2017, the cash book of Mittal Bros. Showed an overdraft of Rs. 6,920. From the following particulars prepare a Bank Reconciliation Statement and ascertain the balance as per passbook.

(1) Debited by bank for Rs. 200 on account of Interest on overdraft and Rs. 50 on account of charges for collecting bills.

(2) Cheques drawn but not encashed before December, 31, 2017 for Rs. 4,000.

(3) The bank has collected interest and has credited Rs. 600 in passbook.

(4) A bill receivable for Rs. 700 previously discounted with the bank had been dishonoured and debited in the passbook.

(5) Cheques paid into bank but not collected and credited before December 31, 2017 amounted Rs. 6,000.

Overdraft shown by the passbook of Mr. Murli is Rs. 20,000. Prepare bank reconciliation statement on dated March 31, 2017.

(i) Bank charges debited as per passbook Rs. 500.

(ii) Cheques recorded in the cash book but not sent to the bank for collection Rs. 2,500.

iii) Received a payment directly from customer Rs. 4,600.

(iv) Cheque issued but not presented for payment Rs. 6,980. (v) Interest credited by the bank Rs. 100.

(vi) LIC paid by bank Rs. 2,500.

(vii) Cheques deposited with the bank but not collected Rs. 3,500.

Prepare a bank reconciliation statement from the following particulars and show the balance as per cash book.

(i) Balance as per passbook on March 31, 2017 overdrawn Rs. 20,000.

(ii) Interest on bank overdraft not entered in the cash book Rs. 2,000.

(iii) Rs. 200 insurance premium paid by bank has not been entered in the cash book.

(iv) Cheques drawn in the last week of March 2017, but not cleared till date for Rs. 3,000 and Rs. 3,500.

(v) Cheques deposited into bank on February 2017, but yet to be credited on dated March 31, 2017 Rs. 6,000.

(vi) Wrongly debited by bank Rs. 500.

From the following particulars, prepare the bank reconciliation statement of Shri Krishan as on March 31, 2017.

(a) Balance as per passbook is Rs. 10,000.

(b) Bank collected a cheque of Rs. 500 on behalf of Shri Krishan but wrongly credited it to Shri Kishan’s account.

(c) Bank recorded a cash book deposit of Rs. 1,589 as Rs. 1,598.

(d) Withdrawal column of the passbook under cast by Rs. 100.

(e) The credit balance of Rs. 1,500 as on the pass-book was recorded in the debit balance.

(f) The payment of a cheque of Rs. 350 was recorded twice in the passbook.

(g) The pass-book showed a credit balance for a cheque of Rs. 1,000 deposited by Shri Kishan.