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

Tiwari and Sons find that the bank balance shown by their Cash Book on December 31,2016 is ₹40,500 (Credit) but the Pass Book shows a difference due to the following reasoons : 1. A cheque for ₹5,000 drawn in favour of Manohar has not yet been presented for payment. (ii) A post-dated cheque for ₹900 has been debited in the bank column of the Cash Book but it could not have been presented in any case. (iii) Cheques totalling ₹10,200 depositted with the bank have not yet been collected and an another cheque for ₹4,000 deposited in the account has been dishonoured. (iv) A Bill Payable for ₹10,000 was retired by the Bank under a rebate of ₹150 but the full amount of the bill was credited in the bank column of the cash book.

Tiwari & Sons find that the bank balance shown by their Cash Book on 31st March, 2019 is Rs. 40,500 (credit) but the Pass Book shows a differennce due to the following reasons: (i) A cheque for Rs. 5,000 drawn in favour of Manohar has not yet been presente4d for payment. (ii) A post-dated cheque for Rs. 900 has been debited in the bank column of the Cash Book but it could not have been presented in any case. (iii) Cheques totalling Rs. 10,200 deposited with the bank not yet been collected and a cheque for Rs. 4,000 has been disshonoued. (iv) A bill for Rs. 10,000 was retired by the Bank under a rebate of Rs. 150 but the full amount of the bill was credited in the bank column as per Pass Book.

A business r eceicves its bank statement showing the closing balance as Rs. 8,500 overdrawn. It is found that there were unpresented cheques amounting to Rs. 2,000 and uncredited deposits amounted to Rs. 1,500. Overdraft as per Cash Book is (i) A cheque of Rs. 540 issued to Mohan has not been presented for payment (ii) A post-dated cheque for Rs. 100 has been debited in the bank column of the Cash Book but under no circumastances was it possibe to present is. (iii) Four cheques of Rs. 1,200 sent to the bank have not been collected so far. A cheque of Rs. 400 deposited in the bank been dishonoured (iv) As per instruction , the bank paid Rs. 50 as Fire Insurance premium but the entry has not been made in the Cash Book. (v) There was a debit in the Pass Book of Rs. 15 in respect and a credit of Rs. 25 for interest on Current Account but no record exists in the Cash Book. (vi) Cheque of Rs. 5,000 dated 15th April, 2019 issued to M&Co. Was dishonoured being post dated. It was also not recorded in the books of account yet.

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.

Prepare bank reconciliation statement of Shri Bhandari as on March 31, 2017 (i) The Payment of a cheque for 550 was recorded twice in the passbook. (ii) Withdrawal column of the passbook under cast by 200 (iii) A Cheque of 200 has been debited in the bank column of the Cash Book but it was not sent to bank at all. (iv) A Cheque of 300 debited to Bank column of the cash book was not sent to the bank. (v) 500 in respect of dishonoured cheque were entered in the passbook but not in the cash book. Overdraft as per passbook is 20,000.

From the following particulars prepare a bank reconciliation statement of Govil as on 31st December, 2014. Balance as per Pass Book on 31st December 2014 is 8,500. Cheques for 5,100 were issued during the month of December but of these cheques for 1,200 were presented in the month of January 2015 and one cheque for 200 was not presented for payment. Cheques and cash amounting to 4,800 were deposited 800 into bank directly. The bank credited the merchant for ₹200 as interst and has debited him for ₹30 as bank charges for which there are no correponding entries in Cash Book.

Find out the Bank Balance as per Cash Book from the following particulars: (i) Overdraft as per Pass Book = ₹5,000 (ii) Cheques deposited into the bank but not credited = ₹2,000