Book Keeping & Accountancy Do as instructed

From the following particulars prepare the Bank Reconciliation Statement as on
31st Jan 2019.
i) Debit balance as per Cash Book ₹ 48,000.
ii) Cheque of ₹ 37,000 was deposited and collected by the bank but not recorded in Cash Book.
iii) Cash deposit of ₹ 26,200was recorded in cash column of Cash Book.
iv) Purchased furniture and payment by debit card ₹ 25,000, was not recorded in Cash Book.
v) Online transfer was made to our creditors account ₹26,700 through IMPS, for which no entry
was made in Cash Book.
vi) Telephone bill ₹ 7,250 and electricity bill ₹ 8,250 paid through online banking, was not recorded
in the Cash Book.
vii) Cheque received from Vinod for ₹ 28,600 paid into bank was dishonoured on 27th Jan 2019 but
advice was received only on 4th Feb 2019.

On 31stMarch 2018, Bank Pass Book of Mr. Ravi showed a credit balance of ₹ 16,700.
Prepare Bank Reconciliation Statement with the following information:
i) Cash of ₹ 8,500 drawn from his savings account has been shown in current account in Cash
Book.
ii) Cheques amounting to ₹ 27,000 were deposited into bank for collection, out of which cheques
amounting to ₹ 23,000 only were credited upto 31st March 2018.
iii) Cheques of ₹ 40,500 were issued on 25th March 2018, of which only one cheque of ₹ 1,500 was
presented for payment on 30th March 2018.
iv) Bill Receivable of ₹ 11,700 which was discounted with the bank was dishonoured on 30th
March 2018. The intimation was received on 5th April 2018.
v) Insurance premium ₹ 14,400 paid by bank appeared twice in the Cash Book.
vi) Pass Book debit side was overcast by ₹ 300.
vii) Interest allowed by bank ₹ 800 appeared in the Pass Book only

The Cash Book of Pankaj shows a credit balance of ` 32,490 in the bank column on 30th September
2018. Prepare Bank Reconciliation Statement as on 30th September 2018.
i) Three cheques of ` 8,200, ` 11,360 and ` 16,440 were deposited into bank but only a cheque of
`11,360 was credited by bank before 30th September 2018.
ii) Cheques issued but not encashed before 30th September 2018 was ` 93,000.
iii) Bank charges for issue of cheque book ` 250 and SMS alerts ` 170 was debited in Pass Book only
iv) Mr. Shreyans transferred ` 1,23,200 through NEFT but was wrongly debited with ` 12,320 in
our Cash Book.
v) Receipt side of Pass Book was undercast by ` 1,000.
vi) Dividend collected and credited by bank ` 12,500, was not entered in Cash Book.

On 31st March 2018 bank Pass Book of Mr. Rajiv showed a credit balance of ₹ 6,300 but Cash Book
showed a different balance. On comparing the two books the following differences were noticed.
i) Cheques sent to bank for collection ₹ 85,000 on 25th March 2018 but a cheque of ₹ 60,000 was
only cleared by bank before 31st March 2018.
ii) Out of cheques issued ₹ 58,500, cheques of ₹ 48,500 were not presented for payment before 31st
March 2018.
iii) A Bill of Exchange for ₹ 4,000 discounted with the bank was dishonoured on 30th March 2018.
Intimation of the same was received on 5th April 2018.
iv) Interest allowed by bank ₹820 appeared twice in the Cash Book.
v) Pass Book debit side was overcast ₹ 200.
vi) Cheque received from Akash ₹ 4,250 deposited into bank for collection was not yet collected.
The entry was recorded in the cash column of Cash Book.
vii) A Bills Payable amounting to ₹ 8,700 paid by bank has not been recorded in the Cash Book.
viii) Mr. Aditya, our customer directly deposited ₹17,000 into our account through NEFT. It was not
recorded in the Cash Book.
Prepare the Bank Reconciliation Statement as on 31st March 2018.

Prepare Bank Reconciliation Statement from details given below, to find out balance as per Cash
Book of Mr. Bhuvaneshwar as on 31st Oct 2018.
i) Pass Book of Mr. Bhuvaneshwar shows an overdraft of ₹ 53,970.
ii) Bank wrongly credited Mr. Bhuvaneshwar's account with ₹ 17,070.
iii) Bank paid annual subscription to Chamber of Commerce ₹ 6,000 on Mr. Bhuvaneshwar’s
standing order which was not recorded in Cash Book.
iv) Payment side, bank column of Cash Book was under cast ₹ 350.
v) Interest on overdraft charged by bank was ₹ 1,530.
vi) Cash deposit of ₹ 23,000 on 31st Oct 2018 was not recorded in the Pass Book.
vii) Cheques issued but not presented to bank for payment ₹ 40,000.

Cash Book of Kunal showed an Overdraft of ₹ 36,280 as on 31st July 2019. On comparing his Cash
Book and Pass Book following differences were found:
i) An amount of ₹ 18,700 was directly paid into bank by our customer Manish, was not recorded
in Cash Book.
ii) Cheque of ₹ 18,900 deposited in the bank, was collected and credited by bank but was entered
in Cash Book as ₹ 19,800.
iii) Cheques issued for salary to staff ₹ 25,000 on 27th July 2019 was presented for payment only
on 4th Aug 2019.
iv) Cash ₹ 20,000 withdrawn from ATM for office use was not recorded in Cash Book.
v) Debit side of Cash Book, bank column was overcast by ₹ 100.
vi) As per standing instruction bank paid our office rent ₹ 19,500.
vii) Commission collected by bank ₹ 3,750 on behalf of us was not recorded in Cash Book.
Prepare Bank Reconciliation Statement as on 31st July 2019.

From the following details find out the bank balance as per Cash Book of Mr. Anurag as on
30th June 2019.
i) Bank balance as per Pass Book ` 14,000.
ii) Two cheques of ` 8,900 and `10,700 were issued on 25th June 2019, out of which only one
cheque of `8,900 was presented for payment before 30th June 2019.
iii) Cheques of ` 16,400 were deposited but only one cheque of ` 6,400 was cleared by bank on 28th
June 2019.
iv) Cash of `5,500 withdrawn from bank for personal use was not recorded in the Cash Book.
v) ` 350 bank incidental charges debited to Mr. Anurag’s account, is not recorded in Cash Book.
vi) There was a debit in Pass Book of ` 7,500 in respect of a cheque dishonoured on 30th June 2019.
vii) Interest ` 425 was credited in Pass Book only.

On 31st March 2019 the Cash Book of Mr. Arvind showed a bank balance of ` 57,400, but Pass
Book showed a different balance. On comparing the Cash Book with the Pass Book the following
discrepancies were noted:
i) Cheque of ` 6,350 deposited into bank but was not yet collected by bank.
ii) Bank paid our electricity bill ` 9,700 which was not recorded in the Cash Book.
iii) Cheque issued to our supplier ` 15,100was not presented for payment up to31st March 2019.
iv) Interest on investment `8,800 was collected by bank was not recorded in Cash Book.
v) Bank charges ` 650 was debited in Pass Book.
vi) Mr. Tanmay our debtor directly deposited ` 12,000 into our bank account on 28th March 2019,
which was not entered in Cash Book.
Prepare a Bank Reconciliation Statement as on 31st March 2019.