Q1) On 31st December 2000 the cash book of Shri.

Shym showed a bank balance to the extent of

Rs.21,000. When compared with pass book, it was
found that the balance in the pass book differs and the
following reasons were noted:
1) Cheque of Rs.3,000 deposited but not cleared.
2) Cheque of Rs.2,000 issued but not presented for
payment.
3) Interest credited by Bank Rs.75 not recorded in
cash book.
4) Bank charges charged by the bank Rs.25 not
recorded in cash book.
5) Direct deposit by Ajay into bank Rs.1,500 not
recorded in cash book.
6) Direct payment ot Telephone bill Rs.700 not
recorded in cash book.
7) Balance as per Pass book credit Rs.20,850.
Prepare a Bank reconciliation statement as on
31st December 2000.
Q2) Prepare a Bank reconciliation statement as on
31st March,2001 for Mr. Mitesh
1] Favourable bank balance as per Cash book
Rs.8,000.
2] A cheque of Rs.700 sent to Mr. Menon was reported
as lost in transit.
3] An instalment of hire purchase of computer for
Rs.2,000 paid by bank was not entered in cash book.
4] The total of the debit side of pass book was cast
short by Rs.120.
5] The carry forward total of page on the receipt side of
cash book was excess by Rs.210.
6] Interest allowed by bank was credited in cash book
Rs.50.
7] A cheque of Rs.300 issued in full settlement of
Rs.325 was presented for payment but in cash book it
was
recorded with interchanged columns of
discount and bank.
8] Balance as per Pass book Rs.5,035.
Q3) From the following particulars prepare a Bank
reconciliation statement as on 31st December,2000 on
which date the bank balance as per cash book was
Rs.20,000.
a. Out of the cheques of Rs.8,900 issued to creditors,
cheques of Rs.5,000 have not been presented for
payment.
b. The bank has collected Rs.900 as interest on
investment and charged 2% collection charges.
c. The bank has paid Rs.360 as life insurance
premium on our instructions.
d. A credit total of Rs.1,500 was brought forward on
debit side in the bank column of cash book.
e. A bill of Rs.2,200 discounted with bank is
dishonoured for which no entry is passed in cash book.
f. A charge of Rs.500 received from customer,
deposited and remained uncleared on 31st
December,2000. It was recorded in cash column of
cash book.
g. Balance as per Pass book - credit Rs.20,322.
Q4) Prepare a Bank reconciliation statement for Mehul
(i) Deposited cash into bank Rs.115 and a cheque of
Rs.151 recorded with interchanged columns in cash
book, the cheque remained uncleared.
(ii) The debit side of cash book was totalled short by
Rs.200.
(iii) Direct deposit by party Rs.500 into our bank a/c.

(iv) A cheque of Rs.1,500 deposited and credited in

pass book was wrongly entered in cash book as
Rs.150.
(v) A cheque of Rs.2,000 deposited and paid into bank
but it was omitted to be banked.
(vi) Transferred from current a/c to Fixed deposit a/c
Rs.1,100.
(vii) The Bank balance as per cash book on 28th
February,2001 was Rs.5,000.
(viii) Balance as per Pass book - credit Rs.7,835.
Q5) Miss Rakhis Pass book showed a balance of
Rs.11,000 on 30th June,2001. From the following
details, find the balance as per Cash book.
a] A cheque of Rs.3,000 deposited into bank but it was
not cleared till 30th June.
b] Three cheques of Rs.500, Rs.700 & Rs.900 issued
to different parties out of which cheque of Rs.500 and
cheque of Rs.900 cleared before 30th June.
c] The total of debit side of cash book was overcast by
Rs.1,500.
d] A cheque of Rs.4,000 issued to Miss. Rani
encashed by her was recorded twice in the cash book.
e] Bank charges charged by bank Rs.40 shown in
cash book as Rs.440.
f] Transferred from saving a/c to current a/c Rs.1,200.
g] Balance as per cash book - debit Rs.9,200.
Q6) Prepare a Bank reconciliation statement as on
30th June,2001.
1) Balance as per Pass book Rs.12,000.
2) Cheque deposited for Rs.2,000 dishonoured.
3) Deposit side of pass book overcast by Rs.100.
4) An item of Rs.120 on withdrawl side of pass book
not found in cash book.
5) Cheques drawn but not encashed prior to 30th June
for Rs.1,200.
6) Bill of Rs.1,500 discounted for Rs.1,400 dishonoure.
Entry for dishonour is not passed.
7) A cheque issuen in May for Rs.500 presented in
June.
8) Balance as per cash book - debit Rs.14,320.
Q7) On 31st March 2001, the Cash Book of Shri
Sohan Ghai showed a balance of Rs. 14,000, but the
Bank Pass Book showed a different balance. On
comparing the Cash Book with the Pass Book, the
following discrepancies were noticed :
1) Cheques of Rs. 300, Rs. 200 were issued on 25th
March 2001, but both the cheques were presented for
payment on 5th April, 2001.
2) Cheuqes of Rs. 600 received from the customers
were paid into the Bank, but they were collected on 1st
April 2001.
3) Mr.. Jog directly deposited Rs. 300 into the Bank
Account, the entry of the same was made in the Cash
Book on 4th April, 2001.
4) The Bank has debited the Pass Book by Rs. 10 for
Bank charges. The corresponding entry of the same
was not found in the Cash Book.
Prepare a Bank Reconciliation Statement as on
31st March, 2001.
Q-8) On 31st March 2002, Mr. Devs Pass Book
showed a debit balance of Rs. 6,350. From the
following information, prepare a Bank Reconciliation
Statement as on that date :
1) Out of total cheques for Rs. 6,000 deposited into the
Bank in March 2002, one cheque of Rs. 500 was

collected on 28th March. One cheque of Rs. 1,000

was collected on 5th April 2002.
2) The Bank had paid a premium of Rs. 300 on 17th
March for which there was no entry in the cash book.
3) Total of the debit side bank column of the cash book
was undercast by Rs. 100.
4) Amount withdrawn from the bank of 26th March Rs.
200 was recorded in the cash book at all.
5) During March, cheques issued amounted to Rs.
3,000 of which cheques for Rs. 1,500 were presented
to the Bank on 2nd April, 2002.
Q-9) From the following information given by the
Accountant, prepare a Bank Reconciliation Statement
as on 31st December, 2000. Cash Book Balance Dr.
Rs. 5,000.
1) The following cheques were issued but not yet
presented for payment
a) Cheuqe in favour or Mr. Amit for Rs. 300 dated
27th December, 2000
b) Cheque in favour of Mr. Sumit for Rs. 750 dated
31st December, 2000.
2) The following cheques were paid into the bank,
cleared and credited by the bank on the dates
mentioned:
a) A cheque from Mr. Anil Rs. 1,000 cleared on 1st
January, 2001
b) A cheque from Mr. Sunil Rs. 750 cleared on 5th
January, 2001
3) The bank has, as per standing instruction, paid
insurance premium for Rs. 300 on 28th December,
2000 and the bank intimation was received on 5th
January, 2001
4) The bank has received from clients Rs. 3,500 being
the collecttion on account on 26th December, 2000 but
credit intimation was recived on 10th January, 2001
only.
5) Bank Charged Rs. 50 towards Ledger Folio charge
on 30th December, 2000.
6) The Bank has credited our account with Rs. 10,000
on 28th December, 2000 wrongly due to some other
clients and reversed it on 28th January, 2001.

Q-10) M/s S. K. Enterprises has a current account with

the Indian Bank. Their pass book showed a balance of
Rs. 20,534 as on 30th June, 2001. Taking into
account the following, prepare a bank reconciliation
statement to find out the balance as per the cash
book :
1) Cheuqes amoun ting to Rs. 15,000 issued to their
creditors were not presented for payment.
2) Cheques received from Mr. Jagdish for Rs. 6,890
was sent tot he bank for collection, on 29th June, it
was collected on 2nd July, 2001.
3) The Bank had credited the pass book for Rs. 650
being the amount of dividend collected. The intimation
of the same was sent on 3rd July, 2001.
4) Under the standing instruction, the banmk made the
payment of insurance premium of Rs. 570 on behalf of
the company. No corresponding entry was found in
the cash book.
5) Cheque of Rs. 340 received from Banerjee was
entered twice in the cash book. The cheques was
collected on28th June, 2001
Q-11) The bank pass book of a trader showed an
overdraft for Rs. 4,500 on 31st March 2001 and a
difference was noted when compared with the balance
as per Cash Book. On a careful scrutiny the following
facts were noticed :
a) Cheques deposited for Rs. 7,500 but were not
credited by the bank before 31st March, 2001.
b) Cheques issued for Rs. 3,850 were presented for
payment on 4.4.2001.
c) Bank column total of debit side of the Cash Book for
Rs. 65,950 was carried for said to the next folio Rs.
56,950.
d) Withdrawal column of the bank pass book was
added Rs. 600 excess.
e) A cheque for Rs,. 3,500 withdrawn from bank but
recorded in the Cash BNook as Rs. 5,300.
f) Bank Charges Rs. 150 debited by the bank but not
recorded in Cash Book.
You are required to prepare a Bank Reconciliation
Statement as at 31st March 2001, and ascertain the
balance as shown by the cash bookk on that date.