The passbook of Mr. Mohit current account showed a credit Balance of ₹ 20,000 on dated December 31, 2016. Prepare a Bank Reconciliation Statement with the following information. 1) A cheque of ₹ 400 drawn on his saving account has been shown on current account. 2) He issued two cheques of ₹ 300 and ₹ 500 on of December 25, but only the 1st cheque was presented for payment. 3) One cheque issued by Mr. Mohit of ₹ 500 on December 25, but it was not presented for payment whereas it was recorded twice in the cash book.

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 9. The passbook of Mr. Mohit current account showed a credit Balance of ₹ 20,000 on dated December 31, 2016. Prepare a Bank Reconciliation Statement with the following information. 

1) A cheque of ₹ 400 drawn on his saving account has been shown on current account. 

2) He issued two cheques of ₹ 300 and ₹ 500 on of December 25, but only the 1st cheque was presented for payment. 

3) One cheque issued by Mr. Mohit of ₹ 500 on December 25, but it was not presented for payment whereas it was recorded twice in the cash book. 

 
Solution: Bank Reconciliation Statement  
In the Books of Mr. Mohit Current Account, as on December 31, 2016. 

 

No.	Particulars	(+) Amount (₹)	(-) Amount (₹)
	Balance as per Pass Book	20,000
1.	cheque of ₹ 400 drawn on his saving account has been shown on current account	400
2.	issued two cheques of ₹ 300 and ₹ 500 but only the 1st cheque was presented for payment		500
3.	cheque issued, but it was not presented for payment whereas it was recorded twice in the cash book		1,000
	Balance as per Cash Book		18,900
		20,400	20,400