From the following particulars, prepare a Bank Reconciliation Statement as on 31st
December,2026.
(i) Debit balance (overdraft) shown by the pass book ₹ 2,48,000.
(ii) Cheques of ₹ 2,10,000 were issued in the last week of December, but of these only
₹1,40,000 were presented for payment.
(iii) A Cheque for ₹ 19,200 drawn for the payment of telephone bill had been entered in the
cash book as ₹ 29,200 but was shown correctly in the bank statement.
(iv) A cheque received for ₹ 37,520 entered twice in the Cash book.
(v) A Cheque for ₹ 1,17,000 was issued for purchase of merchandise and was paid by the
bank but not recorded in cash book.
(vi) Interest on overdraft and bank charges amounting to ₹ 3,500 were not entered in the
Cash Book.
(vii) A Cheque for ₹ 45,000 was credited in the Pass Book but was not recorded in the Cash
Book.
(viii) A bill of exchange for ₹ 26,200 which was discounted with bank returned dishonored but
on entry was made in the cash book.
(ix) Payment side of the Cash Book has been undercast by ₹ 12,000.
Do it with plus minus format
May 4, 2026
