On 31st December, 2010, Pass book shows debit balance of Rs.7,500. From the following particulars, prepare a Bank Reconciliation Statement:
(a) Cheques paid in for collection amounted to Rs.20,600 but cheques of Rs.7,800 were credited on 3rd January, 2011.
(b) A cheque for Rs.1,000 debited in cash book was omitted to banked.
(c) Cheques of Rs.7,800 were drawn on 27th December of which cheques of Rs.2,400 were cashed upto 31st December.
(d) A cheque of Rs.800 was banked and credited, but omitted to be recorded in cash book.
(e) Bank charged interest on Overdraft Rs.650.
Bank Reconciliation Statement as on Dec.31,2010 |
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S. No. | Particulars | Plus Items (Rs) | Minus Items (Rs) |
Overdraft as per the Pass Book | 7,500 | ||
Add: | 7,800 | ||
Cheque paid in collection but cheque of Rs 7,800 were credited | |||
A cheque of Rs 1,000 was omitted to be banked | 1,000 | ||
Bank charged interest on overdraft of Rs 650 | 650 | ||
Less: | |||
Cheque of Rs 7,800 were drawn out of which cheque of Rs 2,400 were cashed | 5,400 | ||
Cheque of Rs 800 was banked and credited but omitted to record | 800 | ||
Balance as per Cash Book (Cr.) | 4,250 | ||
13,700 | 13,700 | ||