Page 86 - DEBK-XI(2020)

Bank Reconciliation Statement 12.7

(iv) The Bank had directly collected dividend ` 400 and interest ` 300 but this was not
entered in the Cash Book.
(v) In accordance with instructions, the Bank had honoured a Bill for ` 2,000 but the debit
note was sent to the trader only on 2nd April, 2019.
(vi) Bank charges ` 20 were not entered in the Cash Book.
(vii) The debit balance for November was shown short in the Cash Book by ` 300.
(viii) The Bank Pass Book revealed that a cheque for ` 250 received from a person had been
dishonoured, but no entry was passed in the Cash Book.
[Balance as per Pass Book—` 24,180.]
4. Prepare Bank Reconciliation Statement as on 30th September, 2018 from the following
particulars: `
(i) Bank balance as per Pass Book. 10,000
(ii) Cheque deposited into the Bank, but no entry was passed in the Cash Book. 500
(iii) Cheque received and entered in the Cash Book but not sent to bank. 1,200
(iv) Credit side of the Cash Book bank column casted short. 200
(v) Insurance premium paid directly by the bank under the standing instruction. 600
(vi) Bank charges entered twice in the Cash Book. 20
(vii) Cheque issued but not presented to the bank for payment. 500
(viii) Cheque received entered twice in the Cash Book. 1,000
(ix) Bill discounted dishonoured not recorded in the Cash Book. 5,000
[Balance as per Cash Book (Dr.)—` 16,980.]
5. From the following particulars of a trader, prepare Bank Reconciliation Statement as on
31st March, 2019:
(i) Bank overdraft as per Cash Book ` 52,100.
(ii) During the month, cheques for a total amount of ` 94,400 were deposited into the bank,
but of these, one cheque for ` 11,160 has been entered into the Pass Book on 5th April.
(iii) During the month, cheques for ` 89,580 were drawn in favour of creditors. Of them,
one creditor encashed his cheque for ` 38,580 on 7th April, whereas another for ` 4,320
has not yet been encashed.
(iv) As per instructions, the bank on 28th March paid out ` 10,500 to a creditor, but by
mistake the same has not been entered in the Cash Book.
(v) According to agreement, on 25th March, a debtor deposited directly into the bank
` 9,000, but the same has not been recorded in the Cash Book.
(vi) In the month of March the bank, without any intimation, debited his account for ` 120
as bank charges and credited the same for ` 180 as interest.
[Balance as per Pass Book (Overdraft)—` 21,800.]
6. From the following particulars, prepare Bank Reconciliation Statement: `
(i) Bank Overdraft as per Cash Book. 16,200
(ii) A cheque deposited as per Bank Statement, but not recorded in the Cash Book. 700
(iii) Debit side of the Bank Column casted short. 100
(iv) A cheque for ` 5,000 deposited but collection as per Bank Statement. 4,996
(v) A party’s cheque returned dishonoured as per Bank Statement only. 530
(vi) Bills collected directly by Bank. 3,500
(vii) Bank charges recorded twice in Cash Book. 25
(viii) A bill for ` 8,000 discounted for ` 7,960 returned dishonoured by the Bank
Noting charges being charged. 15
(ix) Cheques deposited but not yet collected by the Bank. 2,320
(x) Cheques issued but not yet presented for encashment. 1,250
[Balance as per Pass Book (Dr.)—` 21,494.]