Prepare bank reconciliation statement. 1) Overdraft shown as per cash book on December 31, 2017 ₹ 10,000. 2) Bank charges for the above period also debited in the passbook ₹ 100. 3) Interest on overdraft for six months ending December 31, 2017 ₹ 380 debited in the passbook. 4) Cheques issued but not encashed prior to December 31, 2017 amounted to ₹ 2,150. 5) Interest on Investment collected by the bank and credited in the passbook ₹ 600. 6) Cheques paid into bank but not cleared before December, 31 2017 were ₹ 1,100.

 11. Prepare bank reconciliation statement. 

1) Overdraft shown as per cash book on December 31, 2017 ₹ 10,000.

 
2) Bank charges for the above period also debited in the passbook ₹ 100. 

3) Interest on overdraft for six months ending December 31, 2017 ₹ 380 debited in the passbook. 

4) Cheques issued but not encashed prior to December 31, 2017 amounted to ₹ 2,150. 

5) Interest on Investment collected by the bank and credited in the passbook ₹ 600.

 
6) Cheques paid into bank but not cleared before December, 31 2017 were ₹ 1,100. 

 

Solution: Bank Reconciliation Statement as on December 31, 2017. 

 

No.	Particulars	(+) Amount (₹)	(-) Amount (₹)
	Overdraft as per Cash Book		10,000
1.	Cheque Bank charges for the above period also debited in the passbook s amounting to ₹ 2,000 had been paid but were not collected by the bank		100
2.	Interest on overdraft for six months debited in the passbook		380
3.	Cheques issued but not encashed	2,150
4.	Interest on Investment collected by the bank and credited in the passbook	600
5.	Cheques paid into bank but not cleared		1,100
	Overdraft as per Passbook	8,830
		11,580	11,580