10) Bank Reconciliation Statement

Particulars Amount(tk.)
Balance as per Cash Book 5,000
Add:
1) Bills receivable collected by bank but not entered in cash book. 2,000
2) Bank interest allowed. 50 2,050
Less: 7,050
1) Dishonored Cheque but not recorded in cash book. 900
2) Bills payable paid off by the bank but not entered in cash book. 4,450
3) Commission charged by the bank. 100 5,450
Corrected Balance 1,600

Balance as per Bank Statement/Pass Book 1,210

Add:
1) Deposit in transits 990 990
Less: 2,200
1) Cheque issued but not presented for payment.
600 600
Corrected Balance 1,600
(9) Bank Reconciliation Statement
Under Both Correction Method.

Particulars Amount(tk.)
Balance as per Bank Statement/Pass Book 2,550
Add:
1) Deposit in transits 10,500 10,500
13,050
Less:
1) Cheque issued but not presented for payment. 13,290 13,290
Corrected Balance ( 240 )

Balance as per Cash Book 270

Add: --------
270
Less:
1) Bank has charged the depositor for overdraft. 60
2) Canceled cheek. (9,618-9,168) 450 510
Corrected Balance ( 240 )