From the following information, prepare Bank Reconciliation Statement as on 31st March, 2016
(i) Bank overdraft as per Cash Book   1,70,000
(ii) Directly deposited to the bank. by Sudhir (customer)   12,000
(ill) Cheques issued but not presented by payment  83,000
(iv) Cheques entered in Cash book but not banked   42,000

Prepare bank reconciliation statement.
(i) Overdraft shown as per cash book on December 31, 2014 Rs 10,000.
(ii) Bank charges for the above period also debited in the pass book Rs 100.
(iii) Interest on overdraft for six month ending December 31, 2014 Rs 380 debited in the pass book.
(iv) Cheques issued but not cashed prior to December, 31,2014amounted to Rs 2,150.
(v) Interest on Investment collected by the bank and credited in the pass book Rs 600.
(vi) Cheques paid into bank but not cleared before December, 31 2014were Rs 1,100.

Kumar find that the bank balance shown by their cash book on December, 21,2014 is Rs 90,600 (Credit) but the pass book shows a difference due to the following reason.
A cheque (post dated) for Rs 1,000 has been debited in the bank column of the cash book but it could not have been presented in any case, a cheque of Rs 8,000 drawn in favour of Manohar has not yet been presented for payment. Cheques totalling of Rs 1,500 deposited in bank have not yet been collected and cheque for Rs 5,000 has been dishonoured.

Prepare Bank Reconciliation Statement of Shri Bhandari as on December 31, 2014.
(i) The Payment of cheques for Rs 550 was recorded twice in the pass book.
(ii) Withdrawal column of the pass book under cast by Rs 200.
(iii) A Cheque of Rs 200 has been debited in the bank column of the Cash Book but it was not sent to bank at all.
(iv) A Cheque of Rs 300 debited to Bank account of the pass book had been omitted to be banked.
(v) Rs 500 in respect of dishonoured Cheque were entered in the pass book but not in the cash book. Overdraft as per pass book is Rs 20,000

Prepare a Bank reconciliation Statement from the following; particular and shows the balance as per cash book.
(i) Balance as per pass book on December, 31 2014 overdrawn Rs 20,000
(ii) Interest on Bank overdraft not entered,in the cash book Rs 2,000
(iii) Rs 200 Insurance premium paid by bank has not been entered in the cash book
(iv) Cheques drawn in the last week of December 2014, but not cleared till date for Rs 3,000 and  Rs 3,500
(v) Cheques deposited into bank on November 2014, but yet to be credited on dated into bank on November 2014, but yet to be credited on dated December, 31 2014 Rs 6,000
(vi) Wrongly debited by bank Rs 500

From the following particulars, prepare a Bank Reconciliation Statement showing the balance as per cash book 31st December, 2015.
Overdraft as per pass book was Rs 25,000.
(i) Three cheques of Rs 2,000,Rs 3,000and Rs 5,000were paid into bank in November, 2015but were n'ot credited by the bank in the month of December.
(ii) A cheque of Rs 1,800which was received from a customer was entered in the bank column of the cash book in December, 2015 but was omitted to be banked in December, 2015.
(iii) Cheque for Rs 20,000were issued in November, 2015but not debited in bank till 31st December, 2015.
(iv) Interest on investment Rs  500collected by bank appeared only in the pass book.
(v) A cheque of Rs 2,000 deposited into bank on 26th December but not entered in the cash book, was dishonoured on 2nd January, 2016

4. On 31st March, 2015 the pass book showed a credit balance of Rs 9,000. Prepare a Bank Reconciliation Statement from the following particulars:
(i) Cheque issued but not yet presented for payment Rs 7,000.
(ii) Cheque issued but omitted to be recorded in cash book Rs 3,800.
(iii) Cheque paid into bank but not yet collected by the bank Rs 2,600.
(iv) Premium of life policy paid by bank on standing order Rs 360
(v) Payment received from customers direct by the bank Rs 2,000

Prepare a Bank Reconciliation Statement from the following:

On 31st December, 2013,the Pass Book of a merchant shows the credit balance to be Rs 3,357.The cheques and drafts sent to the bank but not collected and credited amounted to Rs 790 and three cheques drawn for Rs 300, Rs 150 and Rs 200 respectively were not presented for payment till 31st January next year.
Bank has paid a bill payable amounting to Rs 1,000 but it has not been entered in the Cash Book and a bill receivable of Rs 500 which was discounted with the bank was dishonoured by the drawer on due date.
The bank has charged Rs 13 as its commission for collecting outstanding cheques and has allowed interest Rs 10 on the trader's balance.
Prepare a Bank Reconciliation Statement and show the balance as shown in the Cash Bank