Prepare BRS for the following:

i) Debit balance as per cah book- XXX

ii) A cash discount allowed of Rs. 112 was recorded as Rs. 121 in the bank column.

(And please explain me how it happened.)

Bank Reconciliation Statement

as on..

S. No.


PlusItems (Rs)

MinusItems (Rs)


Debit Balance as per the Cash Book




Add : discount wrongly recorded as Rs 121 instead of Rs 112















Explanation: Here, discount allowed Rs 112 is wrongly shown as Rs 121 in the Cash Book (Bank Column). This means that the balance of Cash Book is short by Rs 9 (Rs 121-Rs 112). To bring the balance at par with the Bank Pass Book, Rs 9 is added to the Balance shown as per Cash Book.

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