On 31st March, 2015 the Pass Book shows a credit balance of ₹9,000. Prepare a Bank Reconciliation Statement from the following particulars :- brgt 1. Cheques issued bu t not yet presented for payment 7,000
2. Cheques issued but omitted to be recorded in the Cash Book 3,800
3. Cheques paid into bank not yet collected by the bank 2,600
4. Premium on Life Policy paid by the bank on standing advice 360
5. Payments receved from customers direct by the bank 2,000

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

On 31st March, 2015 the Pass Book of Mr. Janaki Dass showed a credit balance or ₹20,000. Prepare a Bank Reconciliation Staement from the following information : (i) Cheques amounting to ₹15,000 were drawn in March 2015, out of which cheques for ₹5,500 were presente for payment on 3rdf April. (ii) A cheque for ₹5,475 was deposited into the bank, but wrongly entered in the Cash Book as ₹5,745. (iii) A cheque of ₹5,000 which was received from a customer was entered in the cash column of the Cash Book in March 2015 but was omitted to be banked in the month of March. (vi) A B/P of ₹10,000 was retired by the bank under a rebate of ₹100 but the full amount of bill was credited in the Cash Book twice ₹200.

Mohan's bank reconciliation statement shows cheque deposited but not credited by bank of ₹ 3,800 and cheques issued but not presented by suppliers of ₹ 3,500. His bank balance as per Cash Book is ₹25,000. Balance as per pass book statement is

On 31st March, 2019 the Pass Book of Madan shows a debit balance of Rs. 41,000, Prepare Bank Reconciliation Statement from the following particulars: (i) A wrong debit of Rs. 15,600 were drawn onn 27th March, 2019 .Out of which cheque for Rs. 11,000 were encashed up to 31st March, 2019 (ii) A wrong debit of Rs. 800 was has been given by the bank in the Pass Book. (iii) A cheque for Rs. 200 was credited in the Pass Book but was not recorded in the Cash Book. (iv) Cheques amounting to Rs. 21,000 were deposited for collection. But of these cheques for Rs. 7,400 have been credited in the Pass Book on 5th April, 2019 (v) A cheque for Rs. 1,000 was returned dishonoured by the bank and was debited in the Pass Book. only (vi) A Bill Receiveable for Rs. 500 discounted with the bank on 28th February, 2019 was dishonoured on 30th March, 2019. The Bank debited the account along with notary chargees of Rs. 500 . (viii) Interest on overdraft to Rs. 100 were not entered in the Cash Book. (viii) A cheque of Rs. 500 detbited in the Cash Book was omitted to be banked.

On 31st March, 2019 the Pass Book of Madan shows a debit balance of Rs. 41,000, Prepare Bank Reconciliation Statement from the following particulars: (i) A wrong debit of Rs. 15,600 were drawn onn 27th March, 2019 .Out of which cheque for Rs. 11,000 were encashed up to 31st March, 2019 (ii) A wrong debit of Rs. 800 was has been given by the bank in the Pass Book. (iii) A cheque for Rs. 200 was credited in the Pass Book but was not recorded in the Cash Book. (iv) Cheques amounting to Rs. 21,000 were deposited for collection. But of these cheques for Rs. 7,400 have been credited in the Pass Book on 5th April, 2019 (v) A cheque for Rs. 1,000 was returned dishonoured by the bank and was debited in the Pass Book. only (vi) A Bill Receiveable for Rs. 500 discounted with the bank on 28th February, 2019 was dishonoured on 30th March, 2019. The Bank debited the account along with notary chargees of Rs. 500 . (viii) Interest on overdraft to Rs. 100 were not entered in the Cash Book. (viii) A cheque of Rs. 500 detbited in the Cash Book was omitted to be banked.

Rim Zim Ltd. Maintains a current with the State Bank of India. On 31st March, 2017, the bank column of its cash book showed a debit balance of ₹1,54,300. Howerver, the bank statement showed a different balance as on that dete. The follwing were the reasons for the difference , (i) Cheques deposited, but not yet credited by the bank. ₹ (ii) Cheques issued, but not yet presented for payment 75,450 (iii) Bank charged not yet recorded int eh cash book 80,760 (iv) Cheques received by the bank directly from trade debtors 1,35,200 (v) Insurance premimum paid by the bank as per standing instructions, but not yet recorded in the cash book. 15,400 (vi) Dividend collected by the bank but not yet recorded in the cash book Find out the balance as per the bank statement as on 31st March, 2017

The cash book shows a bank balance of 7,800. On comparing the cash book with passbook the following discrepancies were noted: (a) Cheque deposited in bank but not credited 3,000 (b) Cheque issued but not yet present for payment 1,500 ( c) Insurance premium paid by the bank 2,000 (d) Bank interest credit by the bank 400 (e) Bank charges 100 (d) Directly deposited by a customer 4,000

Prepare Bank Reconciliation Statement from the following {:(,,Rs.),((i), "Debit balance as pert the Cash Book","15,000"), ((ii), "Cheques despostied but not cleared","1,000"),((iii), "Cheques issued but not presented.","1,500"), ((iv), "Bank interest","200"):}