From the following particulars prepare Bank Reconciliation Statement as on 30th June 2019.

From the following particulars prepare Bank Reconciliation Statement as on 30th June 2019

1. Credit balance as per Pass Book ₹20,000.

2. A cheque for ₹3,500 was issued and paid by bank, recorded in Pass Book as ₹5,300.

3. Cheque deposited ₹9,700 collected by bank was not recorded in Cash Book.

4. Payment side of Cash Book was undercast by ₹100.

5. Electricity bill paid by bank ₹6,200 was recorded twice in Pass Book.

Solution：

Bank Reconciliation Statement as on 30th June 2019.

Particulars	Amount (₹)	Amount (₹)
Bank Balance as per Pass Book		20,000
ADD 1. A cheque issued for ₹3,500, recorded as ₹5,300	1,800
2. Electricity bill paid by bank was  recorded in pass book twice	6,200
3. Cash book Payment side is undercast	100	8,100
LESS 1. Cheque deposited in bank but not recorded in cash book		28,100  (9,700)
Bank Balance as per Cash Book		18,400

Calculation:

1. A cheque for ₹3,500 was issued and paid by bank, recorded in Pass Book as ₹5,300.

Amount recorded in pass bookー ₹5,300

Amount of chequeー ₹3,500

Since the amount in pass book is recorded wrong.

  5,300

 (3,500)

   1,800