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Bank Reconciliation Statement 14.9

BANK PASS BOOK
(Mohan Das’s Account with Bank)
Date Particulars Withdrawals Deposits Dr. or Cr. Balance
` ` `
2022
March 1 By Balance b/d 6,000 Cr. 6,000
March 5 To Drawings 1,500 Cr. 4,500
March 6 By A. Roy 1,400 Cr. 5,900
March 8 To Salary 3,200 Cr. 2,700
March 10 By Alam Ali 300 Cr. 3,000
March 14 To Interest on Loan 600 Cr. 2,400
March 18 By Deshbandhu 900 Cr. 3,300
March 20 To Ajit Bros. 1,500 Cr. 1,800
March 20 By Interest on Investments 1,230 Cr. 3,030
March 25 To R. Panja & Sons 2,200 Cr. 830
March 28 By Devi Das 700 Cr. 1,530
March 30 By Dividend on Securities 1,300 Cr. 2,830
March 31 To Commission 800 Cr. 2,030
March 31 To Collection Charges 80 Cr. 1,950
March 31 To Electricity Charges 450 Cr. 1,500

Solution:
Reasons or Causes of Difference
(i) Cheques issued but not presented for payment: ` 350 + ` 1,800 + ` 850 = ` 3,000.
(ii) Dividend collected by Bank ` 1,300.

(iii) Cheques deposited but not yet collected: ` 1,450 + ` 2,050 + ` 2,800 = ` 6,300.
(iv) Collection charges ` 80 and Electricity charges ` 450.
A. If started with Dr. balance as per Cash Book

BANK RECONCILIATION STATEMENT
as on 31st March, 2022
Particulars Amount Amount
Details (`) `
Balance as per Cash Book (Dr.) 4,030
Add: Cheques issued but not presented for payment 3,000
Dividend collected by Bank 1,300 4,300
8,330
Less: Cheques deposited but not yet collected 6,300
Collection charges 80
Electricity charges 450 6,830
Balance as per Bank Pass Book (Cr.) 1,500