Bank Reconciliation Statement
Chapter 5: Bank Reconciliation Statement · ACCOUNTANCY · EN medium
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that the bank reconciliation statement may be prepared. Its format shown in figure . . Balance as per cash book ....... Add : Cheques issued but not presented ....... Interest credited by the bank ....... ....... Less : Cheques deposited but not credited by the bank ....... Bank charges not recorded in the cash book ....... Balance as per the passbook xxxx Fig. . : Proforma of bank reconciliation statement It can also be prepared with two amount columns one showing additions
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that the bank reconciliation statement may be prepared. Its format shown in figure . . Balance as per cash book .......
Add : Cheques issued but not presented ....... Interest credited by the bank ....... ....... Less : Cheques deposited but not credited by the bank .......
Bank charges not recorded in the cash book ....... Balance as per the passbook xxxx Fig. . : Proforma of bank reconciliation statement It can also be prepared with two amount columns one showing additions
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