Bank Reconciliation Statement  Practices: Class 11 Account Note

Bank Reconciliation Statement  Practices:

`particulars	Amount	Amount
Balance as per cash book		xxx
Add:-
-cheque issued but not presented for payment	xxx
-Interest on inuestment and dividend collected
By bank and credited in pass book  only	xxx
-amount  directly deposited by a customer into bank	xxx
-interest allowed by bank but not recorded in cash book	xxx
-any other amount wrongly credited in pass book	xxx	xxx
Less:-
-cheque deposited but not credited in pass book	xxx
-payment made by bank as per standing instructions	xxx
-cheque deposited bills discounted  into bank but dishonored	xxx
-bank charges debited in pass book only	XXX
Any other amount debited in pass book only	xxx	xxx
Balance as per cash book		xxx

 

simple balance

1. Balance as per cash  book
2. balance as per pass book
3. debit balance as per cash book
4. credit balance of pass book
5. Bank reconciliation of Hari as on jan 31

 

Particulars	Amt	Amt
Balance as per cash book		60000
Add:-
-cheque issued but presented for payment	7500
-bank  interest credited in pass book only	550	8050
		68050
Less:-
-cheque  deposited but not credited in pass book	11000
-bank charges debited in pass book only	75
-cheque recorded in cash book but omitted to be banked	500	11575
Balance as per pass book		56475

 

Bank reconciliation statement

Particulars	Amt	Amt
Bank balance as per pass book		1440
Add:-
-cheque deposited but not collected by bank	1120
-bank charges not recorded in cash book	130	1250
		2690
Less:-
Interest credited by bank but not recorded in cash book
-amount directly deposited by a customer	280
-bills  receivable collected by bank	620
-cheque issued but not presented for payment	630	1690
Balance as per cash book		1000

 

Bank reconciliation statement as on 30^th june 2009

Particulars	Amount	Amount	C	P
Balance as per pass book		2,000	+	–
Add:
-Bank charge charged by bank	2		–	1
-cheque deposited but not credited	1,25		+	– +
in pass book (750+500)		1252
		3252
Less:-
Interest credited in pass book only	40
-cheque issued but not presented for payment [950-450]	500	540
Balance as per cash book		2712

C P

–     +

+

Credited: Increase

Debited: decrease

notes

1. cash book debited – increase the balance of C. B.
2. cash book credited – decrease the balance of C. B.
3. pass book debited – decrease the balance of P. B.
4. pass bank credited – increase the balance of
   B.

Bank reconciliation statement as on 31^st dec.  2010.

Particulars	Amt.	Amt.	C	P
Balance as per cash book		4,250	– +	+
Add.
-cheque issued but not presented for payment (3100-1400)	1700
Interest credited in pass book only	100	1800
		6050
Less:-
-cheque deposited but not credited in pass book (5,900-3,450)	2,450
-life insurance premium paid by bank	495
-bank charges debited in pass book only	45	2,990
Balance as per pass book		3060

 

Bank reconciliation statement of ABC com. As on chaitra 30, 2067

 

Particulars	Amt.	Amt.
Balance as per cash book		8500
Add:-
Cheque issued but not presented for payment (2700+-900)	3600
Bank charges credited in pass book	150	3750
		12250
Less:
Cheque deposited into bank [500+1,200]	250
Bank charges debited in pass book	25	2525
Balance as per pass book.		9725

 

7. Bank reconciliation statement as on 31^st ashad.

Particulars	Amount	Amount
Balance as per pass book		10,000
Add:
-cheque deposited but not credited in pass bank [10,000 – 4000]	6000	6000
		16,000
Less:
-cheque issued but not presented for payment [5000 – 3000]	2000
-over addition in credit side of cash book	500
-interest credited in the pass book by banker	150
-amount wrongly credited in pass book	1200
-interest on investment collected $ credit in pass book.	3600	7450
Balance as per cash book		8550

 

6. Bank reconciliation statement of Krishna a on april 30, 2011

Particulars	Amount	Amount
Balance as per cash		20,000
Add:
-cheque issued but not presented for payment	2,000
-bill receivable but not recorded in cash book	2,500
-the bank allowed insert but not recorded in cash book	500	5000
Less:
-two cheques deposited [5000 – 2000]	3,300
-cheque deposited [5,000 – 2,000]	3,000
-premium life policy and school fees [1000 + 500]	1,500	7,800
Balance as per pass book.		17,200

 

8. Bank reconciliation statement as on 31^st jhestha.

Particulars	Amount	Amount
Balance as per cash book		40,000
Add:
-cheque issued and presented for payment [14000 – 8000]	6000
-interest credited in pass book only	1,000	7,000
		47,000
Less:
-cheque deposited but not credited by bank	10,000
-bank charge debited in pass book only	2,000
-payment side of bank column was found to be undercast	7,000	19,000
Balance as per pass book		28,000

 

Notes: –

1. Overcast on debit side in cash book: increase balance C. B.
2. Overcast on credit side in cash book: decrease balance C. B.
3. Under cast on debit side of cash book: decrease the balance of cash book.
4. Under cast on credit side of cash book: increase the balance of cash book.
5. Overcast on debit side of pass book: – decrease the balance of pass book.
6. Overcast on credit side of pass book: – increase the balance of pass book.
7. Under cast on debit side of pass: – increase the balance of pass book.
8. Under cast of credit side of pass book: – decrease the balance of pass book.

 

overdraft

bank overdraft is short term loan. it is a facility to a person or organization drawn more money. then its deposited amount into the bank.

the following balance are overdraft balance.

1. overdraft as per cash book.
2. overdraft as per pass book.
3. credit balance of cash book.
4. unfavorable balance.
5. debit balance of pass book.
6. bank reconciliation statement as on.

Particulars	Amount	Amount
Overdraft as per cash book		10,000
Add:
-cheque deposited into bank but not collected by bank [1,200 – 500]	700
-cheque entered in cash book but omitted to be banked	500
-interest on overdraft appeared in pass book only	200	1,400
		11,400
Less:
-cheque issued but not presented for payment [2,000 – 500]	1,500
-interest on investment for collected and credited in pass book only	500	2,000
Overdraft as per pass book.		9,400

 

9. bank reconciliation statement as on 31^st Dec 2013.

Particulars	Amount	Amount
Overdraft as per cash book		1,500
Add:
-insert on overdraft debited in pass book only	600
-bank charges debited in pass book only	125
-cheque paid into bank but not credited.	7,000
-payment side of cash book under cast	250	7,975
Less:
-cheque issued but not presented for payment	4,000
-interest on investment collected $ credited in pass book.	3,600	7,600
-overdraft as per pass book.		15,375

 

10. bank reconciliation statement as on 31^st

Particulars	Amount	Amount
Balance as per pass book		20,000
Add:
-cheque were paid and credited by bank [2,500 + 3,600 + 2,400]	8,500
-bank charge debited in pass book	500	10,000
		30,000
Less:
-cheques issued by the company which were not cashed [31,500 + 5,000 + 3,000]	39,500
-interest credited in pass book	2500	42,000
Overdraft as per cash book		12,000

 

11. bank reconciliation statement as on 31^st chaitra 2068

Particulars	Amount	Amount
Balance as per cash book		1,18,000
Add:
-cheque issued but not presented for payment	2,000
-interest credited by bank	50	2,050
		12,0050
Less:
-cheque deposited into bank but wrongly credited in pass book [15000 – 5000]	2000
-cheque deposited but dishonored	2000
-credit side of cash book has been under cast	400	12,400
Balance as per pass book		10,7,650

 

12. bank reconciliation statement as on 31^st 2018.

Particulars	Amount	Amount
Overdraft as per pass book		7,500
Add:
-cheque issued and presented for payments [7,600 – 2300]	5,310
-pass book shows an entry directly made by a customer.	2000
-pass book shows credit amount	1,200	8,500
		16000
Less:
-cheque amount paid in to bank [2,500 – 1,600]	900
-cheque recorded but omitted to be banked.	900
-interest on overdraft debited	100	1,900
-overdraft as per cash book		14,100

 

13. bank reconciliation statement as on 31^st 2009.

Particulars	Amount	Amount
Balance as per pass book		35,000
Add:
-cheque paid into bank credited in pass book [ 7,000 – 2,000]	5,000
-insurance premium and donation paid by bank and debited in pass book [1,200 +2,300]	3,500	8,500
		43,500
Less:
-cheque issued and debited in pass [5,000 – 1,000]	4,000
-receipt side of bank column of cash book was under recorded	3,000
-amount collected by bank and credited in pass book	4,000	11,000
-balance as per cash book		32,500

 

14. bank reconciliation statement as on ….

Particulars	Amount	Amount
-overdraft as per cash book		600
Add:
-cheque paid but not credited by bank	2,800
-bank has debited but not recorded in cash book	120	2,920
		3,520
Less:
-cheque drawn but not cashed	3,900
-bank has credited but not recorded in cash book	760
		4,660
Overdraft as per pass book		1,140

 

15. bank reconciliation statement as on …

Particulars	Amount	Amount
Balance as per pass book		70,000
Add:
-service charge entered in pass book but not credited in cash book	300
-cheques sent but not deposited by bank	80,000
-insurance premium paid by bank	3,000	83,300
		1,53,300
Less:
-cheque issued but not presented for payment [60,000 – 5,000]	55,000
-interest on investment collected by bank but not recorded in cash book	1,000	56,000
-balance as per cash book.		97,300

 

16. bank reconciliation statement as on ….

Particulars	Amount	Amount
Balance as per cash book		2,000
Add:
-cheque issued but not presented for payment [4,000 – 2,500]	1,500
-costumer directly deposited but not recorded in cash book	4,000
-interest earned and credited in pass book	250	5,750
		7,750
Less:
-cheque deposited but not credited by bank	10,000
-bank charge debited in pass book only	100	10,100
-balance as per pass book.		2,350

 

17. bank reconciliation statement as on …

Particulars	Amount	Amount
-balance as per pass book		1,00,000
Add:
-cheque sent for collection but not collected by bank	30,000
-service charge shown in pass book but not recorded in cash book	300
-electricity bill paid but not recorded in cash book	3,000
-cheque entered in cash book but not collected by bank	5,000	38,300
		1,38,300
Less:
-cheque issued and presented for payment [20,000 – 10,000]	10,000
-balance as per cash book		1,28,300

 

18. bank reconciliation statement as on …

Particulars	Amount	Amount
Balance as per cash book		20,000
Add:	`
-cheque drown but not presented for payment	3,000
-customer directly deposited but not recorded in cash book	5,000
-interest credited in pas book	500	8 ,500
		28,500
Less:
-cheque sent to bank but not collected in pass book [2,500 – 2,000]	500
-service charge shown in pass book only	100	600
-balance as per pass book		27,900

 

19. bank reconciliation statement as on …

Particulars	Amount	Amount
-balance as per cash book		55,000
Add:
-cheque issued but not presented for payment [15,000-10,000]	5000
-interest credited entered but not mentioned in cash book	1,000	11,000
		66,000
Less:
-cheque deposited but not credited by bank [20,000-10,000]	10,000
-cheque entered in cash book but omitted to send in bank	4,000	14,000
-balance as per pass book.		52,000

 

20. bank reconciliation statement as on …

Particulars	Amount	Amount
-balance as per cash book		2,250
Add:
-dividend received collected by bank	900
-cheque issued but not presented for payment
Suresh	4,200
Suraj	2,000
Swatantra	1100	8200
		10,450
Less:
-cheque recorded in cash book but not collected by bank
Ram nath	3,400
Ravi	100
Rup-narayan	350
-following charges recorded in pass book only.
-bank charges	15
-electricity bill	60	3,925
-balance as per pass book		6525