Book is given as Starting Balance

When Credit (Favourable) Balance as per Pass

Statement as on 31st August 2018:
16. Prepare a Bank Reconciliation )
(i) Balance as per Pass Book 20,120
credited on
(ü) Cheque deposited in bank on 25th August, but
2nd September, 20 18 3,600
(iüi) Cheques issued but not yet presented 3,000
(iv) Pass Book shows a credit for interest 320
(v) Pass Book also shows a debit for bank charges 160

(vi) Amount directly deposited by a customer. 1,360

[Ans. Balance as per Cash Book (Dr.) ?19,200|
17. From the following information on 31st December, 2018:
(i) On 31st December, 2018 the Bank Pass Book of Karnikashowed a balance of? 18.000
to her credit.
(i) Before that date, she had issued cheques amounting to 9,600 of which cheques
amounting to T3,840 have so far been presented for payment.
(üi) Acheque of 2,640 deposited by her into the bank of 26th December, 2018 is not yet
credited in the Pass Book.
(iv) She had also received acheque of T600 which although entered by her in the bank
column of Cash Book, was omitted to be paid into the bank.
(v) On 30th December, 2018 acheque of 1,884 received by her was paid into the bankbut
the same was omitted to be entered in the Cash Book.
(vi) There was acredit of? 180 for interest on current account and adebit of? 30for bank
charges
Draw up a Bank Reconciliation Statement.
[Ans. Balance as per Cash Book (Dr) ?13,446}
18. Prepare a Bank Reconciliation Statement as on 3lst May, 2018:
) On 31st May, 2018 the Bank Pass Book showed a credit balance of ? 79,500.
(ü) Before that date, cheques had been issued amounting to ?25,000of which chequ
amounting to 720,200 have so far been presented for payment.
creditedin
(iii) Acheque of?15,000 deposited into the bank on 20th May, 2018is not yet
the Pass Book.
the bank column of Cash
(iv) Received acheque of 2,020 which although entered in
Book, was omitted to be paid into the bank.
Rank Reconciliation Statement
13.39
On80th May, 2018 a cheque of
was omitted to be entered in the 7,540 received and paid into the bank but the
Cash Book. same
(vì) There was a credit of 1,525 for interest and a
debit ofZ500 for bank charges.
.n Prepare a Bank [Ans. Balance as per Cash Book (Dr.)
Reconcillation 83,155]
particulars: Statement the books of M/s Arjun as on 30th April, 2017
in
from the following
G) Balance as per Pass Book ?15,000,
Gi) Out oftotal cheques
amounting
18,000 were encashed in
to 52,850 drawn by M/s Arjun,
cheques aggregating
in May 2017 and the rest April, 2017,cheques aggregating ?17,000 were encashed
have not
(iü) Out of total cheques amounting to ?been presented at all.
were credited in April, 2017, cheques 19,000 deposited, cheques aggregating ?9,250
2017 and the rest have not been aggregating 78,000 were credited in May,
collected at all.
(iv) Bank has charged ?120 as its
allowed interest 586 on his bankcommission for collecting outstation cheques and has
balance.
(v) Amount wrongly debited by bank?4,268.
(vi) Acheque of 2,000 was entered in the Cash
Bank in May, 2017. Book in April, 2017, but was sent to the
(vii) Acheque ofR9,980 paid into the bank was returned
was received from the bank till April 2017. dishonoured but no intimation
[Ans. Balance as per Cash Book (Dr.) 5,682]
20. Prepare a Bank Reconciliation Statement as on 30th
particulars:
September, 2018 from the following

(i) Bank balance as per Bank Statement ()

10,000
(u) Cheque deposited into the Bank, but no entry was passed in the Cash Book 500
(ui) Cheque received and entered in the Cash Book but not sent to bank
1,200
(iv) Credit side of the Cash Book bank column cast short
200
() Insurance premium paid directly by the bank under the standing advice 600
(i) Bank charges entered twice in the Cash Book 20
(vn) Cheque issued, but not presented to the bank for payment 500
(u) Cheque received and sent to the bank but entered twice in the Cash Book 1,000
(Ix) Bill discounted dishonoured recorded by bank but not recorded in
the Cash Book 5,000
[Ans. Balance as per Cash Book (Dr.) 16,9801
raw up abank reconciliation statement showing adjustments between your cash book and
pass book as on 31st March, 2017:
On 3lst March, 2017 your pass book showed a balance of 6,000 to your credit.
) Before that date, you had issued cheques amounting to ? 1,500 out of which cheques
of only 900 have been presented for payment.
u) Acheque of 7800 paid by you into the bank on 29th March,2017 is not yet credited
in pass book.