the pass book of rajesh showed a credit balance of Rs 28500 on 31-5-09 while his cash book showed a different balance .prepare a BRS on the basis of the foll transactions
- cheques issued in may amounted to Rs 5000 of these a cheque of Rs 2200 only hadbeen cleared by the bank
- cheques of Rs 21600 were paid into the bank.thebank however collected cheque worth 7000 in june 2009
- a customer directly paid 10000 into bank .no advice was received from thebank in this respect.
- acheque ofRs 3000 deposited and collected by the bank in the cash column of the cashbook
- cheques worth Rs 4200 drawn and cleared by the bank was enteredtwice in the cash book
- dividend collected by the bank and not entered in the cash book amounted to Rs 2000
Bank Reconciliation Statement as on May 31, 2009 | |||
Particulars | + items | – items | |
Balance as per the Pass BooK | 28,500 |
| |
1. | Cheques issued but not presented in May |
| 2,800 |
2. | Cheques deposited but not collected in May | 14,600 |
|
3. | Amount directly deposited by costumer |
| 10,000 |
4. | Cheque deposited into bank but recorded in the cash column of the Cash Book |
| 3,000 |
5. | A cheque drawn twice entered in the Cash Book |
| 4,200 |
6. | Dividend collected by bank not entered in the Cash Book. |
| 2,000 |
|
|
|
|
| Balance as per the Cash Book |
| 21,100 |
|
| 43,100 | 43,100 |
|
|
|
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