Page 108 - ISCDEBK-XI

14.12 Double Entry Book Keeping—ISC XI

BANK RECONCILIATION STATEMENT
as on 31st March, 2022
Particulars Amount Amount
Details (`) `
Overdraft Balance as per Amended Cash Book (Cr.) 32,950
Add: Cheque sent to the bank for collection not yet collected 3,300
36,250

Less: Cheque issued but not presented for payment 4,000
Cheques issued for office expenses not yet collected 2,000 6,000
Overdraft Balance as per Bank Pass Book (Dr.) 30,250
Illustration 10.
You are given the Bank Pass Book and Cash Book (Bank Column only) of Authentic Goods for
the month of March, 2022. You are required to prepare Amended Cash Book and then Bank
Reconciliation Statement from the Amended Cash Book.

BANK PASS BOOK
Date Particulars Withdrawals Deposits Dr. or Cr. Balance
` ` `
2022
March 1 By Balance b/d Cr. 1,10,000
March 4 By Mahesh (Clearing) 15,000 Cr. 1,25,000
March 7 To Anuj (Clearing) 5,000 Cr. 1,20,000
March 10 To Cash 10,000 Cr. 1,10,000
March 12 By Alok (Clearing) 7,500 Cr. 1,17,500
March 15 By Transfer 8,000 Cr. 1,25,500
March 22 To Jatinder (Clearing) 10,000 Cr. 1,15,500
March 28 By Ashutosh 5,000 Cr. 1,20,500
March 31 By Interest Collected 10,000 Cr. 1,30,500
March 31 To Bank Charges 500 Cr. 1,30,000

Dr. CASH BOOK (BANK COLUMN ONLY) Cr.
Date Particulars ` Date Particulars `
2022 2022
March 1 To Balance b/d 1,10,000 March 7 By Anuj 5,000
March 1 To Mahesh 15,000 March 10 By Cash 10,000
March 9 To Alok 7,500 March 18 By Jatinder 10,000
March 27 To Ashutosh 5,000 March 25 By LIC 15,000
March 28 To Ebony Homes 15,000 By M/s. M.R. Stores—Stationery 5,500
To Arth Hospitality 25,000 By MTNL—Telephone Expenses 19,000
March 31 To EICL 1,00,000 March 28 By Jatinder 20,000
By Anuj 20,000
By Jaspal 20,000
March 31 By Balance c/d 1,53,000
2,77,500 2,77,500