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. 

Solution: Bank Reconciliation Statement 
In the Books of Mr. Mruli as on December 31, 2017.  

 

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