Bank Reconciliation Statement as on Dec. , Overdraft as per bank statement , Add: Cheque issued but not yet presented for payment , , Less: Cheques deposited but not yet credited , Cheque debited in error , Balance as per cash book , Illustration The bank overdraft of Smith Ltd., on December , as per cash book is Rs. , From the following information, asscertain the adjusted cash balance and prepare bank reconciliation statement (i) Unpresented cheques , (ii) Uncleared cheques , (iii) Bank interest debited in the passbook only , (iv) Bills collected and credited in the passbook only , (v) Cheque of Arun traders dishonoured , (vi) Cheque issued to Kapoor & Co. not yet entered in the of cash book.
Amended Cash Book (Bank Column) Dr. Cr. Date Receipts L.F. Amount Date Payments L.F.
Amount Bills collected as per , Balance b/d , passbook Balance c/d , Interest , Cheque dishonoured (Arun Traders) , Kapoor and Co. (cheque) , , Balance b/d , Bank Reconciliation Statement as on December , Bank overdraft as per cash book , Add Uncleared cheques , , Less Unpresented cheques , Bank overdraft as per passbook , Fig. . : Showing the step wise preparation of bank reconcilation statement