been debited in the bank column of the cash book but not presented for payment. Also, a cheque for Rs. , drawn in favour of Manohar has not yet been presented for payment. Cheques totaling Rs.
, deposited in the bank have not yet been collected and cheque for Rs. , has been dishonoured. ( Ans: overdraft as per passbook Rs. , , ).
. On December , , the cash book of Mittal Bros. Showed an overdraft of Rs. , .
From the following particulars prepare a Bank Reconciliation Statement and ascertain the balance as per passbook. ( ) Debited by bank for Rs. on account of Interest on overdraft and Rs. on account of charges for collecting bills.
( ) Cheques drawn but not encashed before December, , for Rs. , . ( ) The bank has collected interest and has credited Rs. in passbook.
( ) A bill receivable for Rs. previously discounted with the bank had been dishonoured and debited in the passbook. ( ) Cheques paid into bank but not collected and credited before December , amounted Rs. , .
( Ans : Overdraft as per passbook Rs. , ). Unfavourable balance of the passbook . Prepare bank reconciliation statement of Shri Bhandari as on December , (i) The Payment of a cheque for Rs.
was recorded twice in the passbook. (ii) Withdrawal column of the passbook under cast by Rs. (iii) A Cheque of Rs. has been debited in the bank column of the Cash Book but it was not sent to bank at all.
(iv) A Cheque of Rs. debited to Bank column of the passbook was not sent to the bank. (v) Rs. in respect of dishonoured cheque were entered in the passbook but not in the cash book.
Overdraft as per passbook is Rs. , . ( Ans: Overdraft as per cash book Rs. , ).
. Overdraft shown by the passbook of Mr. Murli is Rs. , .
Prepare bank reconciliation statement on dated December , . (i) Bank charges debited as per passbook Rs. . (ii) Cheques recorded in the cash