Balance as per passbook of Mr. Kumar is 3,000.
(a) Cheque paid into bank but not yet cleared Ram Kumar 1,000 Kishore Kumar 500
(b) Bank Charges 300
(c) Cheque issued but not presented Hameed 2,000 Kapoor 500
(d) Interest entered in the passbook but not entered in the cash book 100 Prepare a bank reconciliation statement.

On March 31, 2017 the bank column of the cash book of Agrawal Traders showed a credit balance of 1,18,100 (Overdraft). On examining of the cash book and the bank statement, it was found that 1. Cheques received and recorded in the cash book but not sent to the bank of collection 12,400. 2. Payment received from a customer directly by the bank 27,300 but no entry was made in the cash book. 3. Cheques issued for 1,75,200 not presented for payment. Interest of 8,800 charged by the bank was not entered in the cash book. Prepare bank reconciliation statement.

From the following particulars, aserctain the bank balance as per Pass Book as on 31st March, 2019 ,(a) without correcting the Cash Book balance and (b) after correcting the Cash Book balance : (i) The bank balace as per Cash Book on 31st March. 2019 Rs. 40,000 (ii) Cheques issued but not encashed up to 31st March, 2019 amounted to Rs. 10,000 (iii) Cheques paid into the bank, but not cleared up to 31st March, 2019 amouted to Rs. 15,000 (iv) Interset on investments collected by the bank but not entered in the Cash Book Rs. 500 (v) Cheques deposited in the bank but not entered in the Cash Book Rs. 12,500 (vi) Bank charges debited in the Pass Book but not entered in the Cash Book Rs. 100

On Ist January 2017, Rakesh had an overdraft of 8,000 as showed by hisc ash book. Cheques amounting to 2,000 had been paid in by him but were not collected by the bank by January 01, 2017. He issued cheques of 800 which were not presented to the bank for payment up to that day. There was a debit in his passbook of 60 for interest and 100 for bank charges. Prepare bank reconciliation statement for comparing both the balance.

Overdraft balance shown by the bank column in the cash book of Mr. Vivek is 45,000. Prepare Bank Reconciliation statement as on December 31, 2017 (i) A bill recevable for ₹5,000 previously disconunted with the dark had been dishonoured and debited in the pass book. (ii) Interset on investment collected by the bank and credited in the pass book ₹1,500. (iii) Cheques deposited into bank but not yet collected ₹7,500. (iv) Interset charged by the bank on overdraft balance ₹1,850. (v) Cheques issued but not yet presented for payment ₹11,350. (vi) Received a payment derectly from a customer into bank account ₹12,500. (vii) Cheques recorded in the cash book not sent to the bank for collection was ₹17,500. (viii) Bank charges debited as per pass book ₹500.

Raghav & Co. have two bank accounts. Account No. I and Account No. II. From the following particulars relating to Account No. I, find out the balance on that account of March 31, 2017 according to the cash book of the firm. (i) Cheques paid into bank prior to March 31, 2017, but not credited for 10,000. (ii) Transfer of funds from account No. II to account no. I recorded by the bank on March 31, 2017 but entered in the cash book after that date for 8,000. (iii) Cheques issued prior to March 31, 2017 but not presented until after that date for 7,429. (iv) Bank charges debited by bank not entered in the cash book for 200. (v) Interest Debited by the bank not entered in the cash book 580. (vi) Overdraft as per Passbook 18,990.

On 30th June, 2014, the bank column of Mohan Kapoor's Cash Book showed a debit balance of ₹12,000. On checking the Cash Book with statement you find that :- 1. Cheques paid into Bank ₹8,000, but out of these only cheques of ₹6,500 were cleared and credited by the Bankers upto 30th June. 2. Cheques of ₹9,200 were issue but out of these only cheques of ₹7,000 were presented for payment upto 30th June. 3. The receipt column of the Cash Book has been undercast by ₹200. 4. The Pass Book shows a credit of ₹330 as interest on investments collected by bankers and debit of ₹60 for bank charges. 5. On 29th June a Customer deposited ₹3,000 derect in the bank account but it was entered only in the Pass Book. Prepare a Bank Reconciliation Statement.

On March 31, 2017, Rakesh had on overdraft of 8,000 as shown by his cash book. Cheques amounting to 2,000 had been paid in by him but were not collected by the bank. He issued cheques of 800 which were not presented to the bank for payment. There was a debit in his passbook of 60 for interest and 100 for bank charges. Prepare bank reconciliation statement

On March 31, 2017 the cash book showed a balance of 3,700 as cash at bank, but the bank passbook made up to same date showed that cheques for 700, 300 and 180 respectively had not presented for payment, Also, a cheque amounting to 1,200 deposited into the account had not been credited. Prepare a bank reconciliation statement.

Overdraft shown by the passbook of Mr. Murli is 20,000. Prepare bank reconciliation statement on dated March 31, 2017. (i) Bank charges debited as per passbook 500. (ii) Cheques recorded in the cash book but not sent to the bank for collection 2,500. (iii) Received a payment directly from customer 4,600. (iv) Cheque issued but not presented for payment 6,980. (v) Interest credited by the bank 100. (vi) LIC paid by bank 2,500. (vii) Cheques deposited with the bank but not collected 3,500.