Example:
From the following particulars, prepare a bank reconciliation statement of Mr. N as on 31st December 2005.
1.Balance as per cash book (Dr.)65,000
2.Checks deposited but not yet collect41,400
3.Checks issued but not yet paid by bank 27,000
4.Interest credited by bank but not recorded in cash book.500
5.Bank charges debited by bank but not entered in cash book100
Solution:
Mr. N
Bank Reconciliation Statement
As on 31st Jan...........
Bank balance as per cash book Dr. 65,000
Less: Checks deposited but not yet collected by the bank Rs-41,400
Bank charges debited in pass book Rs- 100
Rs- 41,500
Rs- 23,500
Add: Checks issued but not yet paid by the bank Rs-27,000
Interest credited by the bank in pass book Rs-500
27,500
Ans: The balance as per pass book Cr. 51,000
If the statement is started with pass book balance:
Mr. N
Bank Reconciliation Statement
As on 31st Jan...........
The balance as per pass book Cr. 51,000
Less: Checks issued but not yet paid by the bank Rs 27,000
Interest credited by the bank but not entered in the pass book500
Rs 27,500
Rs 23,500
Add: Checks deposited but not yet collected by the bank Rs41,400
Bank charges debited but not entered in the cash book Rs100
Rs41,500
Ans: Bank balance as per cash book Dr. 64,000
