prepare a BRS for the following
1.overdraft as per pass book-7600
2.cheques deposited but not collected by bank -8560
3.incidental charges paid by bank but not recorded in cash book -80
4.chques issued but not presented for payment-3400
5.insurance premium paid by bank not recorded in cash book-4200
6.on 31 december cash deposited in bank Rs.385 but the cashier debited the bank column with Rs.485 by mistake.
| Bank Reconciliation Statement as on.. |
|||
| S. No. | Particulars | Plus Items (Rs) | Minus Items (Rs) |
| Overdraft as per the Pass Book | 7,600 | ||
| Cheques deposited but not collected by bank | 8,560 | ||
| Incidental charges paid by bank, not recorded in cash book | 80 | ||
| Cheques issued but not presented for payment | 3,400 | ||
| Insurance premium paid by bank, not recorded in cash book | 4,200 | ||
| Cash deposited in bank Rs 385 recorded as 485 in cash book | 100 | ||
| 12,940 | 11,000 | ||
| Balance as per the Cash Book | 1,940 | ||
| 12,940 | 12,940 | ||