If overdraft as per the passbook is taken as starting point, the cheque but not presented for payment is to be written in plus amount column or minus amount column in bank reconciliation statement.

Dear Students,
Cheques issued but not presented for payment : This amount is added to the overdraft balance as per Bank Statement or Bank Pass Book because the cheques are recorded in the Cash Book but not in the bank statement or Bank Pass Book. If the cheques had been presented for payment, overdraft balance as per bank would have been higher. This amount is added to overdraft balance as per Bank Pass Book to bring it at par with the balance os per Cash Book. 
So, it will be written in plus amount column in Bank reconciliation statement.
Regards

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