The bank passbook of M/s. Boss & Co. showed a balance of 45,000 on May 31, 2017
1. Cheques issued before May 31, 2017, amounting to 25,940 had not been presented for encashment.
2. Two cheques of 3,900 and 2,350 were deposited into the bank on May 31 but the bank gave credit for the same in June, 2017.
3. There was also a debit in the passbook of 2,500 in respect of a cheque dishonoured on 31.5.2017. Prepare a bank reconciliation statement as on May 31, 2017.

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 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.

Prepare a Bank Reconciliation Statement as on 31st March, fromt the following (i) On 31st March, 2019 Cash Book of firm showed bank balance or Rs. 31,000 (Dr.) (ii) Cheques had been issued for Rs. 30,000 out of which cheques of Rs. 24,000 were presented for payment (iii) Cheques of Rs. 8,400 wre deposited in the bank on 28th March, 2019 but had not been credited by the bank. Also a cheque of Rs. 3,000 entered in the Cash Book on 30th March, 2019 was banked on 3rd April. (iv) A cheque from Suresh for Rs. 2,400 was depostied by the bank on 26th March, ,2019 was dishobnoured, advice was received on 2nd April (v) Pass Book showed bank charges of Rs. 120 debited by the bank (vi) One of the Debtors deposited Rs. 3,000 in the bank account of the firm on 26th March, 2019 but the intimation in this respect was received from the bank on 2nd April

On 1st January, 2019 Naresh had on overdraft of Rs. 40,000 as shown by his Cash Book in the Book column. Cheques amounting to Rs. 10,000 had been deposited by him but were not collected to the bank by 1st January, 2019. He issued chequs of Rs. 7,000 which were not presented to the bank for payment up to that day. There was also a debit in his Pass Book of Rs. 600 for intrested and Rs. 500 for bank charges Prepare a Bank Reconciliation Statement

On comparing the Cash Book with Pass Book of Naman it is found that on March 31, 2017, bank balance of ₹40,960 showed by the Cash Book differs form the bank balance with regard to the following : (a) Bank charges ₹100 on March, 31 2017, are not endtered in the Cash Book. (b) Om March 21, 2017, a debtor paid ₹2,000 into the company 's bank in settlement of his account, but no entery was made in hte Cash Book of the company in respect of this, (c ) Cheques totalling ₹12,980 were issued by the company and duly recorded in teh Cash Book beore March 31, 2017, but had not been presented at the bank for payment until after that date. (d) A bill for ₹6,900 discounted with the bank on March 31st 2017, but not credited by the bank until the following day. (f) No entry has been made in the Cah Book to record the dishonour on March 15, 2017 of a cheque for ₹650 received form Bhanu. Prepare a Reconciliation Statement as on March 31, 2017

On 31st March, 2019 Bank Pass Book of Radha showed a balance of ₹ 15,000 to her credit. (ii) Befor that date, she had issued cheques amounting to ₹ 8,000 out of which cheques amounting to ₹ 3,200 have so far been presented for payment. (iii) A cheque of ₹ 2,200 deposited by her into the bank on 26th March ,2019 is not yet credited in the Pass Book. (iv) She had also received a cheque of ₹ 500 which although recorded by her in the bank column of Cash Book, was omitted to eb deposited in the bank. (v) On 30th March, 2019 a cheque of ₹ 1,570 received by her was paid into the bank but the same was omitted to be recorded in the Cash Book. (vi) There was credit of ₹ 150 for interest on current account and a debit of ₹ 25 for bank charges. (vii) Bank recorded cash deposit of ₹ 25,489 as ₹ 25,498.The error was recttified by the bank on 30th March ,2019 Draw up Bank Reconciliation Statement as on 31st March ,2019

On 31st March, 2019 Bank Pass Book of Radha showed a balance of ₹ 15,000 to her credit. (ii) Befor that date, she had issued cheques amounting to ₹ 8,000 out of which cheques amounting to ₹ 3,200 have so far been presented for payment. (iii) A cheque of ₹ 2,200 deposited by her into the bank on 26th March ,2019 is not yet credited in the Pass Book. (iv) She had also received a cheque of ₹ 500 which although recorded by her in the bank column of Cash Book, was omitted to eb deposited in the bank. (v) On 30th March, 2019 a cheque of ₹ 1,570 received by her was paid into the bank but the same was omitted to be recorded in the Cash Book. (vi) There was credit of ₹ 150 for interest on current account and a debit of ₹ 25 for bank charges. (vii) Bank recorded cash deposit of ₹ 25,489 as ₹ 25,498.The error was recttified by the bank on 30th March ,2019 Draw up Bank Reconciliation Statement as on 31st March ,2019

(i) On 31st March, 2017 Bank Pass Book of Mohan showed a balance of ₹15,000 to his credit. (ii) Before that date, he had issued cheques amounting to ₹8,000, of which cheques amounting to ₹3,200 have so far been presented for payment. (iii) A cheque of ₹2,200 paid by him into the bank on 26th March is not yet credited in the Pass Book. (iv) He had also peceived a cheque for ₹500 which although entereby him in the bank column of cash book, was omitted to be paid into the bank. (v) In 30th March a cheque for ₹1,570 received by him was paid into the bank but the same was omitted to be entered in the cash book. (vi) There was a credit of ₹150 for interset on current Account and a debit of ₹25 for bank charges. Draw up a Reconciliation statement.

Draw Bank Reconciliation Statement showing adjustment between your Cash Book and Pass Book as on 31st March, 2011: (i) On 31st March, 2011 your pass book showed a balance of Rs. 6,000 to your credit (ii) Before that date, you had issued cheques amounting to Rs. 1,500 of which cheques of Rs. 900 have been presented for payment (iii) A cheque of Rs. 800 Paid by out into the bank on 29th March, 2011 is not yet credited in pass book (iv) There was credit of Rs. 85 for i ntrested on Current Account in the pass book On 31st March, 2011 a cheque for Rs. 510 received by you and was paid into bank but the same was omitted to be entered in cash book

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.