From the following particulars, prepare a, bank reconciliation statement as at March 31, 2013.

(i)

Balance as per cash book Rs 3,200

(ii)

Cheque issued but not presented for payment Rs 1,800

(iii)

Cheque deposited but not collected upto March 31, 2013 Rs 2,000

(iv)

Bank charges debited by bank Rs 150

 

Bank Reconciliation Statement,  as on March 31, 2013

S. No.

Particulars

(+)

Amount

Rs

(–)

Amount

Rs

 

Balance as per the Cash Book

3,200

 

(i)

Cheque issued but not presented for payment

1,800

 

(ii)

Cheque deposited but not cleared

 

2,000

(iii)

Bank charges

 

150

   

 

 

 

Balance as per the Pass Book

 

 2,850

 

 

5,000

5,000

 

 

 

 

 

Note: As per the solution, the Balance as per Pass Book is Rs 2,850. However, the answer given in the NCERT book is Rs 2,800.

 

 

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