From the following Passbook and Cash book for the month of Jan, prepare a Bank Reconciliation

Statement for Max Ltd. on 31st Jan.

PASS-BOOK

Date Particulars Withdrawals Deposits Dr. or Cr. Balance

2021

1 Jan Balance b/d Cr. 7,55,000

1 Jan To Ms. Shalini Ltd. A/C 2,00,000 Cr. 5,55,000

2 Jan By Sumitra Ltd. A/C 60,000 Cr. 6,15,000

31 Jan By Cash A/C 70,000 Cr. 6,85,000

31 Jan To Lalita Ltd. A/C 4,00,000 Cr. 2,85,000

31 Jan To Bank Charges 3,000 Cr. 2,82,000

31 Jan By Interest 1,800 Cr. 2,83,800

CASH-BOOK (Bank column only)

Date Particulars Amount Date Particulars Amount

 Jan 1 To Balance b/d 7,55,000 Jan 1 By Lalita Ltd. A/C 4,00,000

Jan 2 To Sumitra Ltd. A/C 60,000 Jan 1 By Ms. Shalini Ltd. A/C 2,00,000

Jan 31 To Sam Ltd. A/C 90,000 Jan 31 By Mr. Rakesh A/C 1,35,000

Jan 31 To Cash A/C 70,000 Jan 31 By Balance c/d 2,40,000

AMENDED CASH-BOOK (Bank column only)

Date Particulars Amount Date Particulars Amount

31.1.2021 Closing Balance given 2,40,000 31.1.2021 Bank charges 3,000

Interest A/C 1,800 Amended balance 2,38,800

Bank Reconciliation Statement of Max Ltd. on 31st Jan

Particulars Amount (Rs.)

Amended Cash Book Balance 2,38,000

Add cheque issued but not yet presented 1,35,000

Less cheque deposited but not yet cleared by bank 90,000

Balance as per passbook/bank statement 2,83,800

Vouchers in the cash book

Date Transaction Ledgers Dr/Cr Group Type of

involved voucher
1-1-21 Opening Bank HDFC bank A/C Dr Bank Accounts Alter Bank A/C
Balance directly

1-1-21 Cheque paid to Lalita Ltd. Dr Creditors Payment

lalita ltd
HDFC bank A/C Cr Bank Accounts

1-1-21 Cheque paid to Ms. Shalini Ltd A/C Dr Creditors Payment

Shalini
HDFC bank A/C Cr Bank Accounts

2-1-21 Cheque received Sumitra Ltd. A/C Cr Debtors Receipt

from Sumitra Ltd.
HDFC bank A/C Dr Bank Accounts

31-1-21 Cheque received Sam Ltd. A/C Cr Debtors Receipt

from Sam Ltd.
HDFC bank A/C Dr Bank Accounts

31-1-21 Cheque paid to Mr. Rakesh A/C Dr Creditors Payment

 Rakesh.
HDFC bank A/C Cr Bank Accounts

31-1-21 Cheque deposited Cash A/C Cr Cash A/C Contra

in bank
HDFC bank A/C Dr Bank Accounts

Transactions in amended cash book as first step of reconciliation

31-1-21 Bank Charges Bank Charges Dr Indirect Expenses Payment

HDFC bank A/C Cr Bank Accounts

31-1-21 Bank Interest Bank Interest Cr Indirect Incomes Receipt

HDFC bank A/C Dr Bank Accounts