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
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.