Overdraft shown by the passbook of Mr. Murli is ₹ 20,000. Prepare bank reconciliation statement on dated December 31, 2017. 1) Bank charges debited as per passbook ₹ 500. 2) Cheques recorded in the cash book but not sent to the bank for collection ₹ 2,500. 3) Received a payment directly from customer ₹ 4,600. 4) Cheque issued but not presented for payment ₹ 6,980. 5) Interest credited by the bank ₹ 100. 6) LIC paid by bank ₹ 2,500. 7) Cheques deposited with the bank but not collected ₹ 3,500.
15. Overdraft shown by the passbook of Mr. Murli is ₹ 20,000. Prepare bank reconciliation statement on dated December 31, 2017.
1) Bank charges debited as per passbook ₹ 500.
2) Cheques recorded in the cash book but not sent to the bank for collection ₹ 2,500.
3) Received a payment directly from customer ₹ 4,600.
4) Cheque issued but not presented for payment ₹ 6,980.
5) Interest credited by the bank ₹ 100.
6) LIC paid by bank ₹ 2,500.
7) Cheques deposited with the bank but not collected ₹ 3,500.
No. | Particulars | (+) Amount (₹) | (-) Amount (₹) |
| Overdraft as per the Pass Book |
| 20,000 |
1 | Bank charges debited as per passbook ₹ 500 | 500 |
|
2 | Cheques recorded in the cash book but not sent to the bank for collection ₹ 2,500 | 2,500 |
|
3 | Received a payment directly from customer |
| 4,600 |
4 | Cheque issued but not presented for payment |
| 6,980 |
5 | Interest credited by the bank ₹ 100 |
| 100 |
6 | LIC paid by bank ₹ 2,500 | 2,500 |
|
7 | Cheques deposited with the bank but not collected ₹ 3,500 | 3,500 |
|
|
|
|
|
| Overdraft as per the Cash Book | 22,680 |
|
|
| 31,680 | 31,680 |
|
|
|
|