Prepare a bank reconciliation statement from the followong particulars:
PARTICULARS
(i) Bank balance as per pass book = 400000
(ii) Cheque deposited into the bank, but no entry was passed in the cash book = 5000
(iii) Cheque recieved and entered in the cash book but not sent to bank = 12000
(iv) Credit side of cash book bank column cast short = 2000
(v) Insurance premium paid directly the bank under the standing advice = 6000
(vi) Bank charges entered twice in the cash book = 200
(vii) Cheque issued but not presented to bank for payment = 5000
(viii) Cheque recieved entered twice in the cash book = 10000
(ix) Bill discounted dishonoured not recorded in the cash book = 50000
Bank Reconciliation Statement | ||
Particulars | + Item Rs | – Items Rs |
Balance as the Pass book Less: Cheque deposited but not recorded in the Cash Book Add: Cheque recorded in the Cash book but not sent to the Bank Add: Credit side of bank column in Cash Book cast short Add: Insurance premium directly paid by Bank Less: Bank charges twice entered in Cash Book Less: Cheque issued but not presented for payment Add: Cheque received entered twice in the Cash Book. Add: Bill discounted dishonoured not recorded in the Cash Book. | 4,00,000
12,000 2,000 6,000
10,000 50,000
|
5,000
200 5,000
4,69,800 |
Balance as per the Cash Book | 4,80,000 | 4,80,000 |