A bank reconciliation statement is prepared by

Passbook is a copy of :

A bank reconciliation statement is mainly prepared for:

Normally, the cash book shows a debit balance, passbook shows__________ balance

If the overdraft as per the passbook is taken as the starting point, the cheques issued but not presented are to be______ in the bank reconciliation statement

When the passbook balance is taken as the starting point items which makes the passbook balance ....................than the balance in the cash book must be deducted for the purpose of reconciliation.

The debit balance of the bank account as per the cash book should be equal to the credit balance of the business in the books of the bank.

When payments made by the bank as per the standing instructions of the customer, the balance in the passbook will be more when compared to the cash book.

What is meant by overdraft or unfavourable balance as per Cash Book ?

What will be the balance in the Pass Book if the Cash Book shows a debit balance ?

Mention any two reasons responsible for difference between Cash Book balance and Pass Book balance

While preparing Bank. Reconciliation Statement starting with the bank. balances as per Cash Book, indicate whether the following items will be added or deducted:
(i) Cheques issued but not presented, and
(ii) Bank. charges debited in the Pass Book but not yet recorded in the Cash Book.

In the following Bank Reconciliation Statement, determine the missing amounts:

Bank balance of Rs 40,000 showed by the cash book of AtuI on December 31,2013.It was found that three cheque of Rs 2,000, Rs 5,000 and Rs 8,000 deposited in the month of December were not credited in the pass book till January 2,2014.Two cheques of Rs 7,000and Rs 8,000 issued on December 28, were not presented for payment till Jan. 03,2014,in addition to Bank had credited the Atul for Rs 325 as interest and had debited him Rs 50 as bank charges for which there were not correspondence entries in cash book.
Prepare a Bank Reconciliation Statement as on December 31,2013

The cash book shows a bank balance of Rs 7,800 on comparing the cash book with pass book the following discrepancies were noted:

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

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

From the following information, prepare BRS as on 31st July 2011 :
(i) Balances as per Cash Book is Rs 25,000 as on 31st July, 2011.
(ii) Cheque for Rs 15,000 were deposited into the Bank in the month of July but only cheques for Rs 11,000 were credited by the bank till 31st July 2011.
(iii) Cheques issued for Rs 13,000 in July, out of which a cheque for Rs 9,200 was presented for payment on 3rd August Bank charged Rs 50 as Bank charges and credited interest of Rs 370.

Prepare a Bank Reconciliation Statement from the following: