On 31st December, 2022, Pass Book shows a debit balance of ₹ 7,500. From the following particulars, prepare a Bank Reconciliation Statement:

(i) Cheques of ₹ 25,000 were deposited in bank but cheques of ₹ 7,800 were credited on 3rd January, 2023.

(ii) A cheque of ₹ 1,000 debited in Cash Book was omitted to be banked.

(iii) Cheques of ₹ 8,000 were drawn on 27th December 2022 of which cheques of ₹ 2,600 were presented for payment up to 31st December 2022.

(iv) A cheque of ₹ 800 was banked and credted, but omitted to be recorded in Cash Book.

(v) Bank charged interest on overdraft ₹ 650.

Anurag Pathak Changed status to publish October 24, 2023
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