Page 115 - ISCDEBK-XI

Bank Reconciliation Statement 14.19

7. From the following extract from the Bank Pass Book for January, 2022 and also the Cash Book for the month,
you are required to prepare Amended Cash Book and Bank Reconciliation Statement:
BANK PASS BOOK
Date Particulars Withdrawals Deposits Dr. or Cr. Balance
` ` `

2022
Jan. 1 By Balance b/d Cr. 10,000
Jan. 4 By Anil 70,000 Cr. 80,000
Jan. 4 By Sunil 50,000 Cr. 1,30,000
Jan. 7 To Cash 1,00,000 Cr. 30,000
Jan. 10 By Cash 2,20,000 Cr. 2,50,000
Jan. 15 By ATP & Co. 15,000 Cr. 2,65,000
Jan. 20 To MTNL 3,000 Cr. 2,62,000
Jan. 21 To BSES 5,000 Cr. 2,57,000
Jan. 23 To LIC (Standing Instruction) 50,000 Cr. 2,07,000
Jan. 27 By Interest Collected 2,500 Cr. 2,09,500
Jan. 27 By Cash 15,000 Cr. 2,24,500
Jan. 27 By Jagjeet 5,000 Cr. 2,29,500
Jan. 29 To Bank Charges 1,000 Cr. 2,28,500
Jan. 31 To Jagjeet (Cheque Returned) 5,000 Cr. 2,23,500
Jan. 31 To Bank Charges 200 Cr. 2,23,300

Dr. CASH BOOK (BANK COLUMNS ONLY) Cr.
Date Particulars L.F. ` Date Particulars L.F. `
2022 2022
Jan. 1 To Balance b/d 10,000 Jan. 7 By Cash 1,00,000
Jan. 4 To Anil 70,000 Jan. 15 By MTNL 3,000
Jan. 4 To Sunil 50,000 Jan. 15 By BSES 5,000
Jan. 10 To Cash (Sale Proceeds) 2,20,000 Jan. 27 By Staples Ltd. 6,000
Jan. 27 To Cash 15,000 Jan. 29 By BR & Co. (Stationery) 7,500
Jan. 27 To Jagjeet 5,000 Jan. 31 By Balance c/d 2,68,500
Jan. 28 To Harpreet 20,000
3,90,000 3,90,000

GUIDE TO ANSWERS

1. Balance as per Bank Pass Book—` 24,180.
2. Balance as per Cash Book (Dr.)—` 16,980.
3. Balance as per Bank Pass Book (Overdraft)—` 21,800.
4. Balance as per Bank Pass Book (Dr.)—` 21,494.
5. Overdraft Balance as per Cash Book—` 2,60,800.

6. Overdraft Balance as per Cash Book—` 76,300.
7. Balance as per Amended Cash Book (Dr.)—` 2,29,800.