prepair a (BRS) as on 31.12.2005

a)bank bal as per cash book favourable rs18,600

b)2 cheque of rs300 deposited in to bank on 26.12.2005

c)2 cheque of rs 1000 and 3000 deposited on 26.12.2005 out of which first cheque was collected on 28.12.2005 while the second cheque was collected on 7.1.2006

d)cheque issued on 28.12.2005 for rs 5000 was encashed on 5.2.2006

e)intrest on investment collected by bank rs4000 not known to us

f)on standing instruction bank paid telephon charges rs5000 not recorded in cash book

g)a debit of rs800 in the pass book was also debited in cash book

h)a deposit of rs 4000 into saving acc was recorded in current acc by the bank

Dear Student,
The solution to your query is provided below:
Bank Reconciliation Statement
as on 31 Dec, 2005
Particulars Amount
(Rs)
Amount
(Rs)
Bank Balance as per Cash Book (Dr.)   18,600
Add:    
(4) Cheques drawn but not presented for payment 5,000  
(5) Interest on investment credited 4,000  
(8) Deposit in savings A/c was recorded in current a/c by the bank 4,000 13,000
Less:    
(3) Cheques deposited but not credited 3,000  
(6) Telephone charges paid on standing instructions 5,000  
(7) A debit in Pass Book was also debited in Cash Book (800 + 800) 1,600 9,600
Closing Balance of Pass Book (Cr.)   22,000
     
Note: Transaction (2) is incomplete, the date of deposit is mentioned, however, the date of its clearing is not given. Therefore, it is not shown in BRS.

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