N.M. College of Commerce and Economics.

(Autonomous)
Bank Reconciliation Statement
Questions To Be Solved In Class (Strictly for Private Circulation)
Q.1 In the books of Mr Ashwin bank column of a cash book
showed a debit balance of Rs. 98,000/- on 31st October 2022.
1. Cheques of Rs. 18,000/- and Rs. 30,000/- deposited in bank not yet
collected by bank.
2. One of creditor Miss Rashi directly deposited Rs. 16,000/- into
bank account of the business.
3. Bank credited our current account with interest Rs. 1,000/-, not
recorded in cash book.
4. Cheque of Rs. 20,000/- issued by us not yet presented for payment
in bank.
5. Bank debited our account for Rs. 6,000/- for insurance premium as
per our instructions and also for bank charges Rs. 200/-.
From the above information prepare Bank Reconciliation
Statement as on 31/10/2022

Q.2 On 30th September 2022, bank pass book of Miss Revati

showed credit balance of Rs. 60,000/-.
Prepare Bank Reconciliation Statement from the following details.
1 Cheque of Rs. 6,000/- issued by Revati on 15th September 2022,
not yet presented for payment whereas same was recorded twice in
cash book.
2. A cheque of Rs. 1,200/- drawn by Revati from her savings account
wrongly recorded as drawn from current account of the business.
3. A cheque of Rs. 1,500/- issued and cleared by bank wrongly
recorded in cash column of cash book.
4. Bank wrongly recorded bank charges of Rs. 150/- twice in pass
book. And another cheque book charges of Rs. 75/- not yet
recorded in cash book.
5. Bank paid LIC premium of Rs. 3,000/- as per our standing
instructions.

Q.3 Prepare a Bank Reconciliation Statement of Mr Krishnan as

on 30th September 2022.
1. Bank balance as per pass book is Rs. 30,000/-.
2. Bank collected cheque of Rs. 2,000/- on behalf of Mr Krishnan
wrongly recorded in Mr Krishna’s current account.
3. Bank recorded a cash deposit of Rs. 3,536/- as Rs. 3,563/-.
4. Payment Bank column of Cash Book was undercast by Rs. 900/-.
5. Dividend collected by bank Rs. 2,500/- not yet recorded in cash
book.
Q.4 Prepare a Bank Reconciliation Statement of Mr Keshav as on
31/08/2023.
1. Bank overdraft as per cash book on 31/08/2023 was Rs. 33,330/-.
2. A cheque of Rs. 9,000/- deposited in bank not yet collected by
bank.
3. Two cheques of Rs. 15,000/- and Rs. 20,000/- issued by us in
August presented for payment on 03/09/2023.
4. Bank collected rent of Rs. 9,000/- not recorded in cash book.
5. Bank paid insurance premium and Electricity bill of Rs. 3,000/-
and Rs. 1,500/- respectively not yet recorded in cash book.
6. Cash book bank column payment side was undercast by Rs.
6,000/-.
Q.5 From the following information given by Mr Eshan, Prepare
Bank Reconciliation Statement as on 31/10/2022
1. Bank overdraft as per pass book on 31/10/2022 was Rs. 66,000/-.
2. A cheque of Rs. 21,000/- deposited in bank not yet collected by
bank.
3. A cheque of Rs. 25,000/- issued by us presented for payment on
03/11/2022.
4. Bank collected dividend of Rs. 9,000/- not recorded in cash book.
5. Bank paid Electric and Telephone bill of Rs. 2,000/- and Rs.
1,500/- respectively not yet recorded in cash book.
Q. 6 The following are the Extracts of Cash Book and Pass Book
for the month of October 2022 of Mr Jayesh. You are
required to prepare Bank Reconciliation Statement as on
31/10/2022.
Cash Book (Bank Column Only)
Date Receipts Amt. Date Payments Amt.
2022 2022
Oct.1 To Balance b/d 10,000 Oct. 4 By Darshan A/c 6,000
2 To Cash A/c 4,000 5 By Cash A/c 2,000
6 To Radha A/c 8,000 12 By Ganesh A/c 3,000
15 To Sonakshi A/c 16,000 17 By Sujal A/c 6,000
 20 To Sultan A/c 6,000 22 By Sarika A/c 7,000
27 To Karan A/c 3,000 28 By Rent A/c 4,500
31 By Balance C/d 18,500
47,000 47,000
Nov1 To Balance b/d 18,500

Pass Book For the month of October 2022

Date Payments Amt. Date Receipts Amt.
2022 2022
Oct.5 To Cash A/c 2,000 Oct. 1 By Balance B/d 10,000
9 To Darshan A/c 6,000 2 By Cash A/c 4,000
17 To Ganesh A/c 3,000 10 By Radha A/c 8,000
19 To Bank 900 14 By Salim A/c 17,500
Charges
26 To Electricity 850 25 By Sultan A/c 6,000
Charges
31 To Balance C/d 33,950 28 By Commission A/c 1,200
46,700 46,700
Nov1 By Balance B/d 33,950
Q. 7 The following are the Extracts of Cash Book for the month
of August 2022 and Pass Book for the month of September
2022 of Mr Veer. You are required to prepare Bank
Reconciliation Statement as on 31/08/2022.
Cash Book (Bank Column Only)
Date Receipts Amt. Date Payments Amt.
2022 2022
Aug.1 To Balance b/d 2,000 Aug.1 By Drawings A/c 1,000
5 To Jayesh A/c 1,500 4 By Karan A/c 1,400
8 To Ganesh A/c 500 7 By Rent A/c 900
10 To Shankar A/c 5,000 9 By Sahil A/c 1,300
12 To Rajat A/c 3,400 11 By Harsh A/c 660
19 To Shekhar A/c 1,600 14 By Salaries A/c 1,540
22 To Commission 500 24 By Raman A/c 1,800
A/c
27 By Insurance Prem. 1,200
31 By Balance C/d 4,700
14,500 14,500
Sept.1 To Balance b/d 4,700
Pass Book For the month of September 2022
Date Payments Amt. Date Receipts Amt.
2022 2022
Sept.2 To Sahil A/c 1,300 Sept.1 By Balance B/d 2,560
4 To Chandni A/c 700 1 By Shankar A/c 5,000
7 To Harsh A/c 660 4 By Patkar A/c 1,000
 10 To Raman A/c 1,800 15 By Sharma A/c 600
14 To Devang A/c 940 17 By Commission 500
A/c
25 To Ins. Prem. 1,200 24 By Shekhar A/c 1,600
31 To Balance C/d 4,660
11,260 11,260
Oct.1 By Balance B/d 4,660

Q. 8 The following are the Extracts of Cash Book for the month
of September 2022 and Pass Book for the month of October
2022 of Mr Rakesh. You are required to prepare Bank
Reconciliation Statement as on 30/09/2022.
Cash Book (Bank Column Only)
Date Receipts Amt. Date Payments Amt.
2022 2022
Sept.1 To Balance b/d 3,000 Sept.1 By Drawings A/c 1,500
5 To Devang A/c 2,250 4 By Karan A/c 2,100
8 To Vinayak A/c 750 6 By Rent A/c 1,350
10 To Suman A/c 7,500 15 By Sheela A/c 1,950
12 To Rajat A/c 5,100 20 By Harsh A/c 990
19 To Sejal A/c 2,400 30 By Salaries A/c 2,310
30 By Jay A/c 2,700
31 By Balance C/d 8,100
21,000 21,000
Oct.1 To Balance b/d 8,100
Pass Book For the month of October 2022
Date Payments Amt. Date Receipts Amt.
2022 2022
Oct.2 To Sheela A/c 1,950 Oct. 1 By Balance B/d 3,840
4 To Chandrika 1,050 1 By Suman A/c 7,500
A/c
7 To Harsh A/c 990 4 By Palak A/c 1,500
9 To Jay A/c 2,700 5 By Sharma A/c 900
11 To Dinesh A/c 1,410 10 By Sejal A/c 2,400
31 To Balance C/d 8,040
16,140 16,140
Nov1 By Balance B/d 8,040

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