(niy The folleuag clages seu ode ky tha

bank -whith reanded n te

Casth

Tncidnlal claqes on Ale all yean edd

31-12-1942 Ks40 Callectin chages x
50.
cuqeas

slardig intuctinu
beck.
bank caslh
deud in tle
SubAniptün o
Rat00;
hauace prcwant
(Ohmene - ka.150

chugu fen Rs. 1,ccco utich

(V) A cnterud ntle
uas
PeCEUed fom a customen Drcember 1992
cash bock n
Lbank (eluunun Dcenb
be bankid in
Cioetled to

Rs.2,cco 0as udied br

by
(vi) A bill ho but tle
oedted
dll auncaul The bant
lu cash book.
bak clutan cl
ba lance as pe puss Lock
Decnhon 112.
 Ilustatin
7Reocilialion fent
fom faucuable pas bck baland
From the folluag pantiularó, prepu a bant
econciliatin statenient as at 31st Decenbor
1992 to fird ut the
tq92 balance as pet cash
book of Ms.Akila.
Te follucing cuqus doe
were pad ito
bank n December
Decenber 1992 but
bul were Cuedted

by the kank ün Tanucuy 1q

1493.

Maider - Ro. d,400; kalyani- R.4,600; Rajesh -

R. ,200.
cti) The folleuing chugues
|Deccnben 1992 hut Uere presenled far payent
 wtay 1945. Shalni - Bs- 1,0Co; Bhaqat Rgco.
(üo The folleuing
uee clharges
Uee hade
bak whih dot neanded in tle
Cash beok
Lnidrlal chaqes fon the hall yeau erdad
31-12 -1992 Rs.
collctän charges r
40

cutal arcdig chuqus B.30.

dhe
hank dect as pn slarding inetaudins
hot endewd n ile Casth bek.
Inuance prcnuant - Ra. too; Subsoiptùn lor
Omene - Ra150.

(V) Acluge fan Rs. 1,co tuhich Was

Pe(ewed fom a customer uas entersc n tle
Bvk culn ct cash tock n Dcember 1992
Cimitled to be banked in Dcenber
92.

(vi) Abill fon Rs. 2,cco ias

he baak udor ebate of Ri.4o but tie
Qncwr tle bils as Credited i
-autk coluunn cf tlutlu cash book. The tasst
lance cus per pass bok s Rs. 34, tC0 t 5
Decnhen 142.
 Solution :
Beoks t Ms4kila
Bank Reconcila tian Slalen wnt ason s112a
Rs.

Balanie as Pe pass hook. 31 ,6oO

Ad: () cluqus paid do ak bet
cleaned ad Cedted :
Mouiden
1,400
kalyaui 1, bo0
Rejesh 1,200
4,200
(ii) claqes ecarded in thu ps
beck but not n t e eash kock:
Trcidortal chauges 40
Collectien chagis 30

C'Hi) Payment made y the bank

iccly as pen slardng instucticd
od ecended in lhe cash took :
Trsucue Prumiun
Lnsiucne Bremim
Subsoniptton for comnue l50 850

(i) Chegues srteed in the cash

ocok bul omitted to be banked 1,000. b,120
es : Chequs Aisued but not yet preshel 31,120
Dr payent. shalini 1000
bote alloued tor Bhaqat 900
bil recei ved but ot in cash 1900
book 40
Tane45 19,40
JTee 20.By Ve 35,18o
"T.Rec onci litin fcot ekauvn cadla bcok alastce
Ile oaik ovekcfl of kojü on 51-18-1s as
The
per cash bok s R.,0. ow te foouteg
Patiiuls, pxpu duk uoneilatiou stataad
Rs.
(o Dupresenled cluques 1,100
(ái) Uncleaned chques
in the
ciio Bak inteest dehited S00.
pass beok ely.
cullected and csediled in
(iv) BiU 800
only.
the pass beok dishontuud so0.
Cheqes ot Renu
() Sekaneteicd
Chegqus isseed to Cashbck. Bco
) columh of
Cask
th the
Solution :

Bank Reecciliation Stodeul Ry

Bank Overdeaft as per tash
d : ( Uheleaed chiques 1,400.
(t) Tuteest debiled 500
500
(ii) DisleDLOLLEd cheqees
Cheqes Omittd feomte Bankcolay 3000
() 12,00O

Less : () Uh presented cheques 3|000

8o0 B800
() Bills Celleted

bok 3,200
Bank Orerdeal as per pass

-wed but the etry heeef LCes et Wde wl

Lcas book Rs. 3, 80.
V
Reconciliation
Bupae a huk
fon ouerdaon pass bok balane
Jeenilaliy
Jeconcillalion stalement
khe folluig data as tm feem
B0-11-14c4 :
(æ Balante cs pen pass Book CUU
On
overdauun Ri. 19,408. 30-11-14
(i) Cheqes decwn en 30- 11-1994 but hot
tasled till 11 Dec. 1994 Rs.
b450; Ro 1,490;
Rs. 1, 852.
(fD Bank ovexdeal inteest chaqed en 28-14
1494 hot entened h Cash bck Rs 3,220.

(Tv) cheques eceived tn 24-14-94 entewd n

Cash kook, but not deposited into bark ll
31- 42-94 Rs. 22,6 44 avd s.3, 460.

Cheques ueceied amorling to R.to

the Cash kook totce.
enled n
(V)) Blls eceiable due n 29- 11-94 s

sentt bank lan llecton en 28- 11-94 ard

bock fothtth but the
was enteud in cashcnedited in bank pass kook
Proceecs ee hol
ee 3r Dec- 1994 Rs 5,9t0.
(vii) Apexindc payment by tank for Ra. lbo wrky
starding instucticn het terd cask book
(ii) cheque deposited on 30th Nov. 1994 dido
- wed but the enty thoreof LuTS
Lcashbook Rs. 3, 180. hot mde te
Solulicn :
Bart Peronciliation Statement as Cn zotth nloyig

Balance as perpaa book 18,408

Ovendeaf
deauon but ot
Add : Cheques Cashed
1,852) 9,192 4,92
490 B.
(Rs.byA50 +R. 1, 28, 2O0.

:i)Tnterest en bank cverdall

Less cash bock 3,220
in
hot ent ered nd entened
(i)cheges eLeid into
as deposited
the cash beok depusited til
in actuallynot 3,460), 26,104
bant but 22ib44+ R
Dec. (44 (Rs enteed
necewed ad
(i) c heques tuice.
took
the csh tor cellect
to bank
bul (iv) Bilent
túl 3Yd Dec
194 5,960
oreditd
but hot
Peusii payment made by
lw eok
entered in cash
|bank not
dishuaul
depositu tok.
Cheqs
(vi) entered in ash bck. 3180 31,294
But not
Balante au pen cash bck
nk
Bank
11,04
 v) When badh, pass cok ard Cush hook
ae qiuen .
e onciliation
Cfapeil
statenl
Prepate a bnk
1445 fem the bank ass boot
en so th J e caln only).
avd cauh book CBark
Bank CBark colunn Ohly.
Cash

Tovlicelas Amou nted Amcuntd

Dale Date Pautculcos P
Rs.

June 1|To Balance bld23.000 Tuned By kalyanu 1,8c0

4,500 Tane 12 By Venkateh 4,too
2000. Tune 15 By Cash
41800
June 5 To Satush
TLane 1sTo Rattham 4200 |Tnegi By Vene
fune2 By Sekan 880
June 26Te Vijay 8c0.
ne 23| ByAbey
kueuuilla |1,32o
kucwLlla
Tane By Balancecd 4b,tco
285O0 28,50o

Bak Pass Book

DaBe Taticulas WithdaunlDeposits Da o Cr Balance
(993 Rs Rs Rs
Jene 1Bu Balance bd 23.00O

1,500 R4,5OO.
June 4 By Manis chaqu
2,000 26,500.
Tune f By Sathishi Chapy Cr.
Jure 14To Venkatesh 1,100 24, 800o
4800
J e 15 To Cash 20,00O
Tow 20. By Veni Ccas)
1,000
21,000.

Twe 23 To Venu 1,400 Cx. 19.600

 Jeie 6 o nsance
Preoam 1,000
18,bo0
lo0
June 30. To Bank chug 18,500

Jne is0.By Iteest 320 18,120

Juw 50.
iuestwentd 1,280 20,c00
Solaton : Bavk Reonclatien Statenenl as tn s0thJune 1993
Rs
Balrce as per ash book .
il:clugts issued hul not yel prescnted
-

kalyani 1,800.
Sekan 880
kunuvitta 1,z20
Trleest allewcd hy the bank as pen pasbhrh
hul nol ecodd cash bck.
n the 220.

yte bank ud
Tleest on investment collecled
book.
JeCOded in the Caslh 1, 280.

Avcunt depostted by ani dinetly n the bad

boob.
e Crded An the Cash
1,000 6,500.
ot
25,10O.

Les: ceques paid nto bank but not et

Lallected : Ralhinaum 1 ,200

Vijay
Insevtance premiun paid ythe bauk
hel eanded an the cash kock. 1,C00.

hnd
Band chargs dbitd in the pass
econded n lle (ash tok 100 3,100

Balue as per as beok. Z0,000.

 400 Dvidend )4
Albet F.:4
800. 2, Binqaui D. -3 19
2,720 Swi P..1
ldBalance
. b May1
O.
1491.
Balance D1.ithdaucad Deposit Panticulas Dale
Slatement Bank
34|520
cl
3$0 13, Balane Buy 30 )-
Balan By. ).30
H-
00
b40.
Gtuna ).28.(B4y
P. 1,180. Haish )30
B. To
26By
F. » 60. C.Muuiya To»24
00. |2, Albet
4o. Chinnap By234 ) 2,120 P.Sivi )24.To
Nandint By 20. Rani)20-To
4.
0. 1, )) 1,280.
0. Maya S.By 19 1,t40 8.Chahda To 14. »
Funiwe 560 t, Rekha 914.To H-
40. Talal
1, A.By 10 1,40.
02 Gnesh |To 12. )
karthik 7By
0. 800 4, Mehta A. To
0. Dnauwings By
3)5 2,440 Sanadha G. To
Rajan. J. By 3 5 )
0. 1, 400 Rati RTo
0.
Salwies By Apr:13 929,0c0.
9,000. Baloe
bld To 1Apr
Rs. 1491
Bcok. Cash
slalement
latk avd Only)
d kank pepae
a
slatemet he Fo
folleuing
luwn CBank
co book cash extrals
f
peicd. falleueuig the fAok pass
ard poçd ore book cash Reconcilialion
fom (vI).
Date Tauticalans |Deposit ithdawal Balance
Dr Ci

ty 5 C. Muign
Exchange c.Muägri
C- Musi
|k-Nagaajan 1, A00

P. Guna 640.
B. Haish 1,180

H Balan 1,000.

Solation:. Bank Reccncilia tion 8tatement as al zot4

Apil 1q91
Rs. Rs.
13,380
Balarnce as per casla locok.
issucd bt not presentad
Adl:- clugues
unit affer 3oth April : 2, 800.
F:Albet
P.Guna 640.
H-Balan 1,000. A440

17,82O

Cheqes deposited but not cred'ted

Less1

:
ntil aller s0th April
2, 120
A60
C-Meuniyou
B. Haish 1,180 4,860

Bank Blane as per passbaok 12, 6O