balance as per passbook 10,000
a) bank collected cheque of 500 but wrongly debited to some other person
b) bank recorded a cash book deposit of 1,589 as 1,598
c) withdrawal column of passbook under cast by 100
d) credit balance of of 1500 as on passbook was recorded in the debit balance
e) payment of cheque of 360 was recorded twice in passbook
f) the passbook showed a credit balance for a cheque of 100 deposited by sri krishnan

Hi Sowndharya

The solution to your query is provided below:
 
Bank Reconciliation Statement  
Particulars Plus
Amount
(Rs)
Minus
Amount
(Rs)
Explanation
Bank Balance as per Pass Book (Cr.) 10,000   Effect on balance as per Pass Book Effect on balance as per Cash Book Comparison of balances Treatment

 
Add:    
(a) Bank did not credit account for deposit 500   No effect PB < CB Added
(d) Credit balance of passbook was recorded as debit balance
(1,500 + 1,500)
3,000   ↓ by Rs 3,000 No effect PB < CB Added
(e) Payment of cheque was recorded twice 360   ↓ by Rs 720 ↓ by Rs 360 PB < CB Added
             
             
Less:            
(b) Cash deposit of Rs 1,589 wrongly recorded as Rs 1,598   9 ↑ by Rs 1,598 ↑ by Rs 1,589 PB > CB Deducted
(c) Withdrawal column of Pass book undercast   100 ↑ by 100 No effect PB > CB Deducted
(f) Direct deposit by Sri Krishnan (a customer)   100 ↑ by 100 No effect PB > CB Deducted
Closing Balance of Cash Book (Dr.)   13,651        
  13,860 13,860  
       

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