Prepare Bank Reconciliation Statement of Mohan as on 31 March 2011 from the following information:-
a) Balance as per passbook (Debit) Rs. 31700
b) Bank collected a cheque of Rs. 3200 on behalf of Dhiraj but wrongly credited to Mohan Account.
c) withdrawal column of cash book was undercast by Rs 870.
d) Cheque of Rs. 6782 deposited into bank was recorded as Rs. 8762 in pass book.
e) A cheque of Rs. 9000 collected from Megha was debited in the pass book.
f) pass book showed a credit for a cheque amounting Rs 6800 deposited by Dhiraj.
g) Cheque of Rs. 5100 issued to Divya was recorded twice in the Pass book.
h) A cheque of Rs 6400 deposited was taken in the Cash column. (answer: Rs 26110 credit balance as per cash book) Given as per my book.
The solution to your query is provided below:
| Bank Reconciliation Statement | ||
| Particulars | Amount (Rs) |
Amount (Rs) |
| Bank Balance as per Pass Book (Dr.) | 31,700 | |
| Add: | ||
| (b) Wrongly credited Mohan Account | 3,200 | |
| (d) Cheque deposited recorded with wrong amount in Pass Book | 1,980 | |
| (f) Cheques credited not recorded in Cash Book | 6,800 | |
| (h) Cheque deposited was recorded in Cash column of Cash Book | 6,400 | 18,380 |
| Less: | ||
| (c) Withdrawal column of Cash Book was undercasted | 870 | |
| (e) Cheque collected from Megha was wrongly debited in Pass Book (9,000+9,000) | 18,000 | |
| (g) Cheque issued was recorded twice in Pass Book | 5,100 | 23,970 |
| Closing Balance of Cash Book (Cr.) | 26,110 | |