Balance as per the passbook of Mr. Kumar is 3,000. 1) Cheque paid into bank but not yet cleared Ram Kumar ₹ 1,000 Kishore Kumar ₹ 500 2) Bank Charges ₹ 300 3) Cheque issued but not presented Hameed ₹ 2,000 Kapoor ₹ 500 4) Interest entered in the passbook but not entered in the cash book ₹ 100 Prepare a bank reconciliation statement.

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8. Balance as per the passbook of Mr. Kumar is 3,000. 

1) Cheque paid into bank but not yet cleared 
Ram Kumar ₹ 1,000 
Kishore Kumar ₹ 500 

2) Bank Charges ₹ 300 

3) Cheque issued but not presented 
Hameed ₹ 2,000 
Kapoor ₹ 500 

4) Interest entered in the passbook but not entered in the cash book ₹ 100 
Prepare a bank reconciliation statement. 

 
Solution: Bank Reconciliation statement  
In the Books of Mr. Kumar 

 

No.	Particulars	(+) Amount (₹)	(-) Amount (₹)
	Balance as per Pass Book	3,000
1.	Cheque paid into bank but not yet cleared	1,500
2.	Bank Charges ₹ 300	300
3.	cheque issued but not presented		2,500
4.	Interest entered in the passbook but not entered in the cash book		100
	Balance as per Cash Book		2,200
		4,800	4,800