Balance as per the cash book (overdraft)
500
(8.700.00)
17 800
illustration
fotoins information is provided to prepare a bank reconciliation statement of m/s abc
enterprises as on march 31, 2015
al debit balance as per cash book is rs. 10.000
acheque for rs 1000 deposited but not recorded in the cash book.
acash deposit of rs 200 was recorded in the cash book as if there is not bank columa
therein
d) a cheque issued for rs. 250 was recorded as rs. 205 in the cash column
(e) the debit balance of rs 1.500 as on the previous day was brought forward as a credit
balance
(0 the payment side of the cash book was undercast by rs. 100.
3) a cash discount allowed of rs. 112 was recorded as rs. 121 in the bank column
(h) a cheque of rs. 500 received from a debtor was recorded in the cash book but it
deposited in the bank for collection
( one outgoing cheque of rs. 300 was recorded twice in the cash book
solution
bank reconciliation statement
as on march 11.2008