1. From the following particulars, prepare a bank reconciliation statement as at March 31, 2017. (i) Balance as per cash book ₹ 3,200 (ii) Cheque issued but not presented for payment ₹1 ,800 (iii) Cheque deposited but not collected upto March 31, 2014 ₹ 2,000 (iv) Bank charges debited by...

2. On March 31, 2017 the cash book showed a balance of ₹ 3,700 as cash at bank, but the bank passbook made up to same date showed that cheques for ₹ 700, ₹ 300 and ₹ 180 respectively had not presented for payment, Also, a cheque amounting to ₹...

3. The cash book shows a bank balance of ₹ 7,800. On comparing the cash book with passbook the following discrepancies were noted: (a) Cheque deposited in bank but not credited ₹ 3,000 (b) Cheque issued but not yet present for payment ₹ 1,500 (c) Insurance premium paid by the...

4. Bank balance of ₹ 40,000 showed by the cash book of Atul on December 31, 2016. It was found that three cheques of ₹ 2,000, ₹ 5,000 and ₹ 8,000 deposited during the month of December were not credited in the passbook till January 02, 2017. Two cheques of...

5. On comparing the cash book with passbook of Naman it is found that on March 31, 2014, bank balance of ₹ 40,960 showed by the cash book differs from the bank balance with regard to the following: Bank charges ₹ 100 on March 31, 2017, are not entered in...

6. Prepare bank reconciliation statement as on December 31, 2017. This day the passbook of Mr. Himanshu showed a balance of ₹ 7,000. Cheques of ₹ 1,000 directly deposited by a customer. The bank has credited Mr. Himanshu for ₹ 700 as interest. Cheques for ₹ 3000 were issued during...

7. From the following particulars prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2016. Two cheques of ₹ 2,000 and ₹ 5,000 were paid into bank in October, 2016 but were not credited by the bank in the month of December. A cheque...

8. Balance as per passbook of Mr. Kumar is ₹ 3,000. (a) Cheque paid into bank but not yet cleared Ram Kumar ₹ 1,000 Kishore Kumar ₹ 500 (b) Bank Charges ₹ 300 (c) Cheque issued but not presented Hameed ₹ 2,000 Kapoor ₹ 500 (d) Interest entered in the...

9. The passbook of Mr. Mohit current account showed a credit Balance of ₹ 20,000 on dated December 31, 2016. Prepare a Bank Reconciliation Statement with the following information. A cheque of ₹ 400 drawn on his saving account has been shown on current account. He issued two cheques of...

10. On Ist January 2017, Rakesh had an overdraft of ₹ 8,000 as showed by his cash book. Cheques amounting to ₹ 2,000 had been paid in by him but were not collected by the bank by January 01, 2017. He issued cheques of ₹ 800 which were not presented...

11. Prepare bank reconciliation statement. Overdraft shown as per cash book on December 31, 2017 ₹ 10,000. Bank charges for the above period also debited in the passbook ₹ 100. Interest on overdraft for six months ending December 31, 2017 ₹ 380 debited in the passbook. Cheques issued but not...

12. Kumar find that the bank balance shown by his cash book on December 31, 2017 is ₹ 90,600 (Credit) but the passbook shows a difference due to the following reason: A cheque (post dated) for ₹ 1,000 has been debited in the bank column of the cash book but...

13. On December 31, 2017, the cash book of Mittal Bros. Showed an overdraft of ₹ 6,920. From the following particulars prepare a Bank Reconciliation Statement and ascertain the balance as per passbook. Debited by bank for ₹ 200 on account of Interest on overdraft and ₹ 50 on account...

14. Prepare bank reconciliation statement of Shri Bhandari as on March 31, 2017 The Payment of a cheque for ₹ 550 was recorded twice in the passbook. Withdrawal column of the passbook under cast by ₹ 200 A Cheque of ₹ 200 has been debited in the bank column of...

15. Overdraft shown by the passbook of Mr. Murli is ₹ 20,000. Prepare bank reconciliation statement on dated March 31, 2017. Bank charges debited as per passbook ₹ 500. Cheques recorded in the cash book but not sent to the bank for collection ₹ 2,500. Received a payment directly from...

16. Raghav & Co. have two bank accounts. Account No. I and Account No. II. From the following particulars relating to Account No. I, find out the balance on that account of March 31, 2017 according to the cash book of the firm. Cheques paid into bank prior to March...

17. Prepare a bank reconciliation statement from the following particulars and show the balance as per cash book. Balance as per passbook on March 31, 2017 overdrawn ₹ 20,000. Interest on bank overdraft not entered in the cash book ₹ 2,000. ₹ 200 insurance premium paid by bank has not...

18. The passbook of Mr. Randhir showed an overdraft of ₹ 40,950 on March 31, 2017. Prepare bank reconciliation statement on March 31, 2017. Out of cheques amounting to ₹ 8,000 drawn by Mr. Randhir on March 27 a cheque for ₹ 3,000 was encashed on April 2017. Credited by...