plzzz ans this qus of brs in accounts...tomorrow my exam...plzz hlp...
Dear Student,
Note: The answer worked out above doesn't match with the one given in the image. There's a difference of Rs 330 (which is related to interest on overdraft). Interest on overdraft charged by bank should be added while preparing the bank reconciliation statement (since, pass book balance < cash book balance).
| Bank Reconciliation Statement as on June 30, 2014 | |||
| S. No. | Particulars | Plus Items (Rs) | Minus Items (Rs) |
| Overdraft as per the Pass Book | 6,000 | ||
| Cheques issued but not presented for payment | 32,500 | ||
| Cheques deposited but not collected | 4,500 | ||
| Bank charges and interest on overdraft | 357 | ||
| Amount wrongly debited by bank | 2,400 | ||
| Cheque received omitted to be banked | 1,200 | ||
| Cheque dishonoured | 13,300 | ||
| 21,757 | 38,500 | ||
| Overdraft as per the Cash Book | 16,743 | ||
| 38,500 | 38,500 | ||
Note: The answer worked out above doesn't match with the one given in the image. There's a difference of Rs 330 (which is related to interest on overdraft). Interest on overdraft charged by bank should be added while preparing the bank reconciliation statement (since, pass book balance < cash book balance).