From the following extract of Cash Book and Pass Book prepare Bank Reconciliation Statement as on 31st March 2019.

From the following extract of Cash Book and Pass Book prepare Bank Reconciliation Statement as on 31st March 2019

In the books of ______

Dr.        Cash Book (Bank column only)       Cr.

Date	Receipts	Amount₹	Date	Payments	Amount₹
2019 Mar.			2019  Mar.
01.	To Balance b/d	79,500	04.	By rent	36,000
04.	To Avinash	18,000	06.	By Mansi	20,100
09.	To Dhananjay	25,500	12.	By Nikhil	9,600
15.	To Meenal	10,800	17.	By Drawings	15,000
20.	To Cash	24,000	24.	By Nishant	27,600
27.	To Prasad	14,700	31.	By Balance c/d	64,200
		1,72,500			1,72,500

 

In the Books of Bank 

 

 

 Pass Book 

Date	Particulars	Withdrawals  Dr.  ₹	Deposits  Dr.  ₹	Balance          ₹
2019 Apr.
01.	By Balance b/d			86,400
04.	By Meenal		10,800	97,200
06.	By Prasad		14,700	1,11,900
10.	By Salary	24,000		87,900
13.	By Nishant	27,600		60,300
18.	By Bharat		11,400	71,700
23.	By Keshav	6,600		65,100
27	By Mansi	20,100		45,000
30.	By Sharvari		18,000	63,000

Solution: 

 

Balance as per Cash Book is given 

Bank Reconciliation Statement  

As on 31st March 2019. 

Particulars	Amount₹	Amount₹
Bank Balance as per Cash Book		64,200
ADD  1. Cheque issued and Presented                       for Payment                                                    Mansi                                                Nishant	20,100  27,600	47,700
LESS  1. Cheques deposited into bank and                 collected                                                Meenal                                               Prasad	10,800  14,700	25,500
Bank Balance as Per Pass Book		86,400