From the following particulars of Anil & Co. prepare a bank reconciliation statement as on August 31, 2017.
1. Balance as per the cash book 54,000.
2.100 bank incidental charges debited to Anil & Co. account, which is not recorded in cash book.
3. Cheques for 5,400 is deposited in the bank but not yet collected by the bank.
4. A cheque for 20,000 is issued by Anil & Co. not presented for payment.

From the following particulars of Mr. Vinod, prepare bank reconciliation statement as on March 31, 2017. 1. Bank balance as per cash book 50,000. 2. Cheques issued but not presented for payment 6,000. 3. The bank had directly collected dividend of 8,000 and credited to bank account but was not entered in the cash book. 4. Bank charges of 400 were not entered in the cash book. 5. A cheques for 6,000 was deposited but not collected by the bank.

From the following particulars, prepare a bank reconciliation statement as at March 31, 2017. (i) Balance as per cash book 3,200 (ii) Cheque issued but not presented for payment 1,800 (iii) Cheque deposited but not collected upto March 31, 2014 2,000 (iv) Bank charges debited by bank

From the following particulars, prepare a bank reconciliation statement as on March 31, 2017. (a) Debit balance as per cash book is 10,000. (b) A cheque for 1,000 deposited but not recorded in the cash book. (c) A cash deposit of 200 was recorded in the cash book as if there is not bank, column therein. (d) A cheque issued for 250 was recorded as 205 in the cash column. (e) The debit balance of 1,500 as on the previous day was brought forward as a credit balance. (f) The payment side of the cash book was under cast by 100. (g) A cash discount allowed of 112 was recorded as 121 in the bank column. (h) A cheque of 500 received from a debtor was recorded in the cash book but not deposited in the bank for collection. (i) One outgoing cheque of 300 was recorded twice in the cash book.

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.

From The following particulars prepare bank reconciliation statement as on 31st March 2015. (a) Debit balance as per Cash Book ₹1,500 (b) A cheque for ₹2,000 issued I faviour of X has not been presented for payment. (c ) A bill for ₹4,000 retired by bank under a rebate of ₹120. The full amount of the bill was credited in Cash Book. (d) A cheque for ₹750 deposited in bank has been dishonoured. (f) Payment side of Cash Book has been undercast by ₹100.

From the following particulars, prepare the bank reconciliation statement of Shri Krishan as on March 31, 2017. (a) Balance as per passbook is 10,000. (b) Bank collected a cheque of 500 on behalf of Shri Krishan but wrongly credited it to Shri Kishan’s account. (c) Bank recorded a cash book deposit of 1,589 as 1,598. (d) Withdrawal column of the passbook under cast by 100. (e) The credit balance of 1,500 as on the pass-book was recorded in the debit balance. (f) The payment of a cheque of 350 was recorded twice in the passbook. (g) The pass-book showed a credit balance for a cheque of 1,000 deposited by Shri Kishan

From the following particulars, prepare a bBank Reconciliation Statement of Alpha Electeronic Motor Private Ltd. As on 30th September, 2014 : (a) Overdraft on 30th September 2014 as per Pass Book ₹10,000. (b) Cheque deposited in the bank but not recorded in Cash Book ₹100. (c ) Cheque received and recorded in the Cash Book but not sent to bank for collection ₹1,000. (d) Several cheques were drawn in the last week of September, totalling ₹15,000, of these cheques totalling only ₹9,000 were chashed before 30th September. (e) Similarly, several cheques, totalling ₹9,000 were sent for collection, of these, cheques of the volue of ₹1,500 were credited on 5th October and ₹2,000 on 7th October, balance being credited before 30th September. (f) Fees of ₹250 was paid directly by the bank but was not recorded in the Cash Book. (g) In the Cash Book, a bank charge of ₹30 was recorded twice while another bank charge of ₹50 was not recorded at all. (h) Interest of ₹1,400 was charged by the bank but was not recorded in the Cash Book .

From the following particulars prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2016. (a) Two cheques of 2,000 and 5,000 were paid into bank in October, 2016 but were not credited by the bank in the month of December. (b) A cheque of 800 which was received from a customer was entered in the bank column of the cash book in December 2016 but was omitted to be banked in December, 2016. (c) Cheques for 10,000 were issued into bank in November 2016 but not credited by the bank on December 31, 2016. (d) Interest on investment 1,000 collected by bank appeared in the passbook.