Prepare Bank Recnciliation Statement as on 31st January, 2017, if Cash Book of Mr. Sanjay showed a credit balance of 20,100
(i) The bank had paid fire insurance premium of ₹550 which for only ₹18,500 were presented for payment.
(iii) Interest collected by bank ₹740.
(iv) Cheques of ₹8,700 were deposited into bank, but cheques for ₹7,000 were cleared till 31st January, 2017.
(v) A customer deposited ₹620 directly into bank without informing Mr. Sanjay.

Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st Dec., 2016, showing balance as per cash book : (i) Debit balance shown by the pass book ₹17,800. (ii) Cheques of ₹12,600 were issued in the last week of December, but of these ₹14,800 only were presented for payment. (iii) Cheques of ₹10,750 were deposited in bank, out of them a cheque of ₹4,200 was credited in the first week of January, 2017. (iv) A cheque of ₹1,200 was debited in the cash book but was not deposited in bank. (v) Insurance premium paid by bank ₹1,450 (vii) Bank charges and interest charged by bank are ₹ 350.

Following infrormation has been given by Rajendera. Prepare a Bank Reconciliation Statement as on 31st March, 2019 showing balance as per the Cash Book. (i) Debit balance shown by Bank Statement Rs. 17,800. (ii) Cheques of Rs. 21,00 were issued in the last week of March but only cheques of Rs. 14,800 were presented for payment. (iii) Cheques of Rs. 10,750 were presented to the bank. Out of them a cheque of Rs. 4,200 was credited in the first week of April , 2019 (iv) A cheque of Rs. 1,200 was debited in the Cash Book but was not presented in the bank. (v) Insurance premium paid by the bank Rs. 1,450 as per standing instruction. (vi) A Bill of Exchange of Rs. 6,200 which discounted with the bank was returned dishonourd but no entry was made in the Cash Book ltb rgt (vii) A draft for Rs. 5,000 favouring Basu Brothers was issued by the bank levying bank charges of Rs 100 . In the books, entry for Rs. 5,000 was recorded. (viii) Rs. 400 for bank charges were recorded twice in Cash Book and Bank charges of Rs. 350 were not recorded in Cash Book.

Following infrormation has been given by Rajendera. Prepare a Bank Reconciliation Statement as on 31st March, 2019 showing balance as per the Cash Book. (i) Debit balance shown by Bank Statement Rs. 17,800. (ii) Cheques of Rs. 21,00 were issued in the last week of March but only cheques of Rs. 14,800 were presented for payment. (iii) Cheques of Rs. 10,750 were presented to the bank. Out of them a cheque of Rs. 4,200 was credited in the first week of April , 2019 (iv) A cheque of Rs. 1,200 was debited in the Cash Book but was not presented in the bank. (v) Insurance premium paid by the bank Rs. 1,450 as per standing instruction. (vi) A Bill of Exchange of Rs. 6,200 which discounted with the bank was returned dishonourd but no entry was made in the Cash Book ltb rgt (vii) A draft for Rs. 5,000 favouring Basu Brothers was issued by the bank levying bank charges of Rs 100 . In the books, entry for Rs. 5,000 was recorded. (viii) Rs. 400 for bank charges were recorded twice in Cash Book and Bank charges of Rs. 350 were not recorded in Cash Book.

Prepare bank reconciliation statement as on December 31, 2017. This day the passbook of Mr. Himanshu showed a balance of 7000 B (a) Cheques of 1,000 directly deposited by a customer. (b) The bank has credited Mr. Himanshu for 700 as interest. (c) Cheques for 3000 were issued during the month of December but of these cheques for 1,000 were not presented during the month of December.

From the folliwing particulars, prepare a Bank Reconciliation Statement of Sh. Yadav on 31st December 2014 :- Balance as per Pass Book on 31t December, 2014 is ₹11,000. Cheques for ₹6,200 were issued during the mounth of December but of these cheques for ₹900 were presented in the month of january, 2015 and one cheque for ₹500 were deposited in bank during December but credit was given for ₹4,700 only. Acustomer had deposited ₹150 as interest and has debited him for ₹30 as bank charges, for which there no corresponding entries in Cash Book.

On 31st December, 2014 the Cash Book of Gopal showed debit balance of 12,000. On comparing the Cash Book with the Pass Book, the following decrepancies were noted :- (a) Cheques were issued for ₹15,000, but of them cheques for ₹7,700 have not yet been presented. (b) chequs for ₹8,000 were deposited in bank but of these cheques for ₹2,000 were not recorded not in the Cash Book. (c ) Cheques deposited in bank but not credited ₹3,800. (d) A cheque for ₹350 was paid into bank but bank credited the amount with ₹350 by mistake. (e) Bank received interest on debentures on behalf of Fopal amounting to ₹300. (f) It was also found thet the total of one page on the payment side of the Cash Book was ₹4,520 but it w written on the next page as ₹5,420 but it was written on the next page as ₹5,420. Prepare a Bank Eonciliation Statement.

Prepare Bank Reconciliation Statement from the following particulars as on 31st March, 2019 When Pass Book shows a debit balance of Rs. 2,500: (i) Cheque issued for Rs. 5,000 but up to 31st March, 2019 only, Rs, 3000 could be cleared. (ii) Cheques deposited for Rs. 5,500 but cheques of Rs. 500 were collect on 10th April, 2019 (iii) A discounted Bill of Exchange dishonoured Rs. 2,000 (iv) A cheque of Rs. 300 debited in Cash Boolk but omitted to be banked (v) Intrest allowed by bank Rs. 400 but no entry was passed in the Cash Book.

On 31 st March, 2019 bank column of the Cash Book showed a debite balance of ₹4900. Banke Stattement of Pass Book showed credit blance ₹ 37,400. Entries in the Cash Book and Pass were compared and following differences were idntified : (i) Cheques of Syam ₹ 9,000 and of Mohan ₹ 15,000 were deposited in the bank but were not collected up to 31 st March, 2019 (ii) Ramesh, a debtor, deposited a cheque of ₹ 8,000 directly into the bank. (iii) Bank had credite4d ₹ 500 as interest which was not recorded in Cash Bank. (iv) Cheque for ₹ 10,000 issued to Radhey Shyam was not presented for payment. (v) Bank debited the accunt by ₹ 6,000 being insurance premium aid as per standing instruction. (vi) Bank debited the account by ₹7,000 being bank charges. You are required to prepare Bank Reconciliation Statement as on 31at March, 2019 .

Prepare a Bank Reconciliation Statement from the following particulars as on 31st March 2015 : (i) Cheques were deposited into bank of 25th March for ₹20,000. Out of these cheques for ₹8,000 were cleared on 4th April, cheques for ₹6,000 on 6th April and one cheque for ₹1,400 was dishonoured on 7th April. (ii) Cheques amounting to ₹12,000 were issued in March, out of which cheques for ₹2,000 were encashed upto 31st March. (iii) A bill for ₹5,000 (discounted with the bank in January) Dishonoured on 30th March 2015 and noting charges paid by bank ₹50. No information regarding the dishonour was received from the bank in March 2015. (iv) Cheque issued to a creditor for ₹2,000 was through mistake entered in the cash column of the Cash Book. The same has not been presented for payment till today. (v) Receipt side of the Cash Book (bank column) was undercast by ₹100. (vi) Bank has paid a bill payable amounting to ₹2,500 but is has not been entered in the Cash Book. (vii) A cheque for ₹2,000 issued to Mr. X was omitted to be recorded in Cash Book. (viii) Dr. balance as per Pass Book was ₹7,200.