Bank Reconciliation Practice Questions
Question No: 1
From the following particulars, prepare a bank reconciliation statement of Mr. William as on 31st
December, 2015.
1
Balance as per cash book Dr
32000
2
Cheques deposited but not yet collected by Bank
20200
3
Cheques issued but not yet paid by bank
13000
4
Interest credited by bank but not recorded in cash book
250
5
Bank charges debited by Bank but not entered in cash book
50
Answer: The balance as per Pass Book Cr- 25000
If the statement is started with Pass book Balance
1
Balance as per Pass book Cr
25000
2
Cheques deposited but not yet collected by Bank
20200
3
Cheques issued but not yet paid by bank
13000
4
Interest credited by bank but not recorded in cash book
250
5
Bank charges debited by Bank but not entered in cash book
50
