When Bank Balance as per Cash Book/Favourable Balance as per Cash Book/Debit Balance as

per Cash Book is given

Q.7 From the following particulars, prepare Bank Reconciliation Statement as on 31st December, 2018.
Cash Book shows a debit balance of R 12,500.
Cheques amounting to 5,435 issued and presented for payment but recorded wrongly in cash book ae
4,535
i1. Customer has
directly deposited 72,700 in the bank, there has been no entry recorded for this in the Cash Book
A

Bank collected dividend of7 7,800 and

charged 5% as collection charges.
Cheque worth 3,200 issued but not presented for payment.
An amount of R 8,000 was transferred from current account to fixed
deposit, but not recorded in cash book.
No entry has been recorded in the Cash Book for Rent 4,800 paid by Bank.
A cheque of 3,975 issued to a creditor was dishonoured
by bank. This has not been recorded in the Cash
Book

. From the following details prepare Bank Reconciliation Statement as on 31st March, 2019.
Bank Balance as per Cash Book 10,600.
Cheque of 6,000, issued but not presented for payment.
Bank debited Bank Charges 400.
A cheque of 4,800 deposited into the bank but not
credited by Bank.
Bank made payment of Club Fees ? 500 based on
standing instructions
Bank credited R 2,900 for interest but not recorded in the cash book.
Bank paid Insurance premium on our behalf directly 4,500 but not recorded in
the cash book.
Also, prepare the Bank Reconciliation Statement using the Alternate Method.
 following detais:
Q.9. Prepare Bank Reconciliation Statement as on 31st January, 2019 from the
Cash Book shows debit balance of 5,000 as on 31st January, 2019
presented for payment tilf
ii. cheques of 8,000 1sued cheaues of 4.000 has not been
Out ot
31st January, 2019.
ii. Bankcommission 75 debited in the Pass Book only
recorded
iv ransterred 2,O00from Fixed deposit account to Current account, but not

N. A cheque 4,500 deposited into Bank but not cleared by Bank.

the Cash Book 650
vi DIvidend collected by Bank, though recorded in the Pass Book, failed to be recorded in

Balance as
When Bank Balance as per Pass Book/Favourable Balance as per Pass Book/Credit
per Pass Book is given

R/Q.10. On 31st December, 2018 the pass book of Medha Traders showed a credit balance of 10,000. On comparing
the pass book with the cash book following differences were discovered.
Cheques deposited with the Bank on 27 December 2018, but collected by Bank on 5 anuary, 201
74,000
charges 180 directly not appeared in the cash book.
i. Bank paid eiectricity
Cheque issued 1,500 but not presented to the bank for payment.
dishonour of the cheque. These
Bank credited interest on fixed deposit 250 and has charged 5 0 for
transactions do not appear in the cash book.

The debit column of bank in the cash book is under

cast by R 100.
Prepare Bank Reconciliation Statement.
 onciiiatiGn Statement
Q1. Prepare a Bank Reconciliation Statement as on 31st October, 2018 from the following details:
Pass book showed a balance of 20,500.
Cheque directly deposited by customer worth 7 4,500 into the bank
Debit side of bank column in the cash book was overcast by 275.
Bank debited collection charges of 350.
Cheques ot R 6,134 issued and presented for payment but recorded in the pass book as 1,634
A cheque of R 3,800 deposited
VI. in the bank and cleared omitted to be recorded in the pass
book
vil. Dividend collected by bank 800 is yet to be recorded.

Q.12. Pass book showed a credit balance of 10,215 at bank as on 31st July, 2012. On comparing pass book
with cash book following facts have been noted:
Bank credited the sum of 1,560 by mistake.
. Cheques of 9,600 were deposited in July but cheque of 7,000 only was cleared by Bank.
Cheque of R 5,500 issued on 2gth July, 2012 but presented for payment on 3d Aug 2012.
AS per standing instructions, Bank transferred 850 to our loan account
A cheque of 700 received, deposited and credited by bank, was recorded wrongly in cash column in tic
cash book.
 When overdraft per Cash Book/Unfavourable Balance
per Cash Book is given
as as per Cash Book/Credit Balance as

Q.13. Prepare a Bank Reconciliation Statement as on 30th April, 2019 from the following information.
Credit balance as per cash book 17,500.
Cheque ofR 158 issued and presented for payment but wrongly recorded in the pass book as 7 185.
Out of the cheques amounting to
it 15,000 deposited into the bank only cheques of 7 9,500 collected till

30th April 2019.

A bill of exchange of R 5,000 discounted with the bank previously, now dishonoured. Entry for dishonour is
not passed in the cash book.

Out of the cheques amounting to 9,500 issued to suppliers on different dates, cheques of2,500 were
presented for payment on 5th May, 2019 and the remaining were presented and paid in the month of April

2019
VI. Our customer directly deposited 3,000 into our Bank A/c without our knowledge.
VIl. Interest on overdraft 7 700 and telephone charges 550 were debited in the pass book, not recorded in the

Cash Book till 30th April 2019.

Q.14. Prepare a Bank Reconciliation Statement in the books M/s Jayeeta as on 31st August, 2018 with the help
of following details:
Cash book shows a credit balance of 11,700.
Our client Miss Sujatha directly deposited 3,500 into the bank, the intimation of which was received only
on 9th September 2018.
Bank paid 900 as Rent on our behalf.

V. A cheque of 1,000 issued but not presented for payment

N. There is a credit of R 2,600 in the bank pass book for interest collected by bank, yet to be recorded in Cash

Book
VI. Atransfer of 500 from fixed deposit to current account is not recorded in the Cash bock.

Also prepare the Bank Reconc iaticn ent using the Aternate mmt iod
 information:
from the following
repare a Bank Reconciliation Statement as on 30thApril, 2019,
Credit Baiance as per cash book R 19,500.
Cheques issued but not presented to the bank 14,900.
5ank debited Bank charges 320, not entered in the cash book.
of ? 10,500 was coilected
ot the cheques amounting to
O U t

16,000 deposited into the bank, only cheque

till 30April 2019
knowledge
Our customer directly deposited 2,800 into our Bank A/c, without our
Book, not recorded in the
Interest on overdraft F 800 and Telephone Charges 650 were debited in the Pass
Cash Book till 30tApril, 2019.

A.16. Prepare a Bank Reconciliation Statement as on 31st March, 2018 from following information. On
31st March, 2018, bank column of cash book of Jagat Traders showed credit balance of 11,420. After
comparing it with pass book, following differences were found:
by bank not entered in
Interest on securities 1,100 and dividend on shares 7 1,040 collected and credited
the cash book.
Cheque of 7 9,500 deposited into the bank not credited by Bank.
Cheques issued but not presented to the bank ? 10,200.
Bank transferred and credited R 300 in the pass book not recorded in the cash book.
Interest on overdraft debited 1,250 by bank but not recorded in the cash book.
Bank charges debited by bank not entered in the cash book 430.
 Overaraft
per Pass
as per Pass
Book/Unfavourable Balance as per Pass Book/Debit Balance as
Book is given
L . O n 31*
December, 2018, the Bank Pass
comparing the Pass Book with the Cash Book of Amruta and company showed an overdrart or L,900. On
bank debited R 20 for Bank
Book following points were observed:
Book charges and 7 120 for interest on overdraft, these were not recorded in the Cash

Eque Or t
1,100, ? 930 and
credited by Bank before 315t 1,560 deposited into the Bank but out of these, only cheque L,100
December, 2018. o
One Customer
directly deposited 500 in Companv's
On
20 December, 2018, cheques of 7 820, 7 Bank A/c, but it is not recorded in the Lasn book.
before 31 December, 2018 530 and7 760 were issued but
and other
cheque of /bU Was pal
cheques were paid on 3d January 2019.
Q.18. Prepare Bank Reconciliation
Statement of Mr. Abhishek from the following details.
Pass Book shows an overdraft
of ? 17,500
Cheques deposited with the bank but not credited by Bank
Cheque issued to the suppliers but not presented to the bank 11,500
? 9,570
IV Customer directly deposited ? 4,500 in our
bank account.
Bankpaid insurance premium of R 1,500 as per our
Vi standing instruction.
Cheque recorded in the cash book not sent to the Bank for collection ?
VI Pass book shows debit 3,000.
entry for Bank charges 350.

A.19. Prepare Bank Reconciliation Statement of as on 31st March, 2019 from the fc!!ewing details.
Pass Book shows debit balance
of 75,000.
A wrong credit has been given by the banker for 400 the Pass Book.
in

Interest and bank charges debited by bank 700 not accountedfor in the Cash book. Ies s 700
A Wrong debit of R 1,650 has been given by the bank in Pass book.
A bill of Exchange for 4,500 discounted with the bank dishonoured and noting charges paid by barn
100 SS SS ed
Cheques amounting to 723,500 were drawn out of which cheques tor 15,000 were encashed uct
31 March, 2019 d so
cheque of R 1,600 returned dishonoured was debited only in the pass book.