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Bank Reconciliation Statement Problem no. 3

BRS Problem no 3

Bank Reconciliation Statement Problem no. 3






Siri Ind Ltd's bank balance as per Cash book is Rs 4000,
There is disagreement between cash book and pass book as on 31st sep. Prepare BRS by considering following transactions.

a Cheque Deposited for collection, but not yet realized Rs. 900

b Cheque Issued but not yet presented for payment Rs. 2100

c Bank charges debited in Pass Book only Rs. 210

d Direct payment of insurance premium as per standing instructions Rs. 600

e A wrong debit given by bank in pass book Rs. 500



Particular
Rs.
Rs.
Bank Balance as per Cash Book

4000
Add


Cheque Issued but not yet presented for payment Rs. 2100
2100






2100





6100
Less


Cheque Deposited for collection, but not yet realized Rs. 900
900

Bank charges debited in Pass Book only Rs. 210
210

Direct payment of insurance premium as per standing instructions Rs. 600
600

A wrong debit given by bank in pass book Rs. 500
500



2210
Bank as per Pass Book

3890

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