Question

The cash book of Reji showed a debit balance of Rs. 4,900 on may 31,2009. On comparing the cash book with a passbook, the following were found.

1. Cheques deposited into bank for collection, but not collected till date Rs. 720.

2. Cheques issued, but not paid by bank Rs. 650.

3. Direct payment by a customer to the bank not recorded in cash book Rs. 520.

4. Interest on deposit credited in passbook Rs. 310. Discounted bill dishonoured, entered on in the passbook Rs. 400.

5. Bank charges debited in passbook Rs. 75. Prepare Bank Reconciliation Statement of Reji as on May 31, 2009.

Answer 1

Particulars		Amount	Amount
Add	Balance as per Cash Book  Cheques issued but not paid Direct payment by a customer Interest on deposit credited in  Pass book	650 520 310	4900 1,480
			6,380
Less	Cheques deposited but not collected Discounted bill dishonoured entered in pass book Bank charges debited in the pass book Balance as per pass book	720 400 75
			1,195
			5,185