BRS-Bank Reconciliation Statement

The balance as per cash book is RS.10,000. Cheques for Rs.2000 were issued bit not presented for payment.What would be the balance as per pass book?

The balance as per cash book (overdraft) is Rs.1500. Cheques for Rs.400 were deposited but were not collected.The cheques issued but not presented were Rs.100, Rs.125,Rs.50. Balance as per pass book is :

If balance as per pass book is the starting point, So the treatment of under casting of receipt side of cash book will be ———

The payment side of cash book is under cast by Rs.250. If the starting point of BRS is the overdraft balance as per

pass book, then what would be the treatment to reach to overdraft balance of cash book ?

Bank overdraft as per cash book is Rs.10,500. Interest debited by bank Rs.3,500 for which advice was not received by account holder.Cheques deposited but not credited by bank Rs.7,500. Cheques issued but not yet presented Rs.9,000. What is the overdraft amount as per pass book?

On 31.03.09 the balance of the cash book is Rs.7074(credit) and balance as pr bank statement is Rs.3,259(debit). On scrutiny it was found that the differenc was due to cheques issued but yet not presented for payment. The bank balance as on 31.03.09 to be shown in balance sheet as :

Favourable balance as per cash book RS.5,000. Debit side of cash book under cast by Rs.2,000. Cheque deposited into bank RS.3,000 Dishonoured but no entry for dishonour is made in cash book . Balance as per pass book is :

A trader issued cheques worth Rs.7,800 out of which cheques worth Rs.6,500 only presented into bank then on reconciliating the cash book

with the pass book, the amount to be added will be :

Debit balance as per cash book of ABC enterprises as on 31’st march 2012 was Rs.1,500. Cheques deposited but not cleared amount to Rs.100. Cheques issued but not presented amounts to Rs.150.

The bank allowed interest amounting to Rs.50 and collected dividend Rs.50 on behalf of ABC enterprises. Balance as per pass book as on 31’st march 2012.Should be—–

When overdraft as per cash book is the starting point , a Cheque of Rs.5,500 was deposited in bank, but not recorded in cash book,

———-in bank reconciliation statement.

On 31’st March,2011, the bank statement of M/S smile traders showed a credit balance of Rs.10,585. However,during the year

the following entries were not found in the cash book of the firm:

(1) The bank had debited Rs.35 per month as bank charges

(2)Quarterly interest was credited to the account amounts respectively Rs.25,42,39 and 57

The balance of bank account as per the cash book of the firm as on 31″st march 2011 was:

Bank overdraft as per cash book on 31″March 2011 was Rs.8,720. Cheques deposited on 28″th May but not credited until 31’st May amounted to RS.690. These were credited on 4’th June2011.Bank overdraft as per pass book is ——–

Bank column of cash book of a trader shows a credit balance of Rs.7,900, and the bank statement shows a debit balance of Rs.10,300

On a particular date after payments made by the bank as per the standing orders. in the statement of affairs, the bank balance will be shown on :

The bank charged Rs.1000 as bank charge to a client and communicate the same to him. The accountant records it in the bank account in books. Later on

the bank realizes that the charges were wrongly charged and reverses the same.But forgot to communicate the same to the client.If the accountant is starting

with the bank balance as per bank account in books, what will be the treatment in bank reconciliation statement to arrive at balance as per bank statement:

An amount of Rs.5,000 debited twice in pass book, to prepare bank reconciliation statement, when overdraft as per the cash book in the starting point:

The overdraft as per cash book of Mr.X is Rs.20,500. One of the customer of Mr.X residing in Mumbai directly remitted Rs.50,000 into Mr.X’s account, about which Mr.X was not aware. One of the cheque deposited into bank for RS.25,000 was returned unpaid and the advice in this regard is yet to be received by Mr.X. The balance as per pass book was:

While preparing bank reconciliation statement with favourable balance as per cash book which of the following will not be added?

ABC Co has issued a cheque to its suppliers for an amount of Rs.10,000, but the accountant of the company by error has recorded the payment as Rs.1000. This error can be primarily identified on preparing ———-

The credit balance of Mr.X as per pass book Rs.65,000. Cheques issued but not presented for payment of Rs.75,800. Cheques deposited by one of the customers of the bank but wrongly credited in Mr.X account RS.20,600. The balance as per cash book will be ———

On 31.03.13, the balance of the bank book is Rs.7074(credit) and balance as per bank statement is Rs.3,159(Debit). On scrutiny, it was found that the difference was due to cheques issued but yet not presented for payment. The bank balance as on 31.03.13 will be shown in the Balance sheet as :

For preparing bank reconciliation statement, the documents/statements required are———–

Cash book sowed an overdraft of Rs.2,000 as cash at bank but the pass book upto the same date showed that cheques of Rs.100,Rs.150 and Rs.175

have not been presented for payments.And the cheque of Rs.600 deposited into account has not been cleared.The overdraft as per pass book will be:

Bank reconciliation statement is a part of :

The cash book showed a credit balance of Rs.9,000.But the pass book made up to the same date revealed that a cheque of Rs.2,000 had not been

presented for payment and the cheque of Rs.3,000 paid into account had not been cleared. The balance as per the pass book will be:

Bank overdraft as per cash book:Rs.12,000, Cheque deposited but not credited :Rs.2,000. Cheque issued but not presented:Rs.5,000.

Overdraft as per bank statement will be :

When overdraft as per cash book is the starting point, then wrong debit in the pass book will be ————

A bank reconciliation statement is a ———–

The cash book showed an overdraft of Rs.4,500 but the pass book made upto the same day showed that cheques of Rs.300,Rs.150 and Rs.375 respectively had not been presented to the bank for payment and the cheques of Rs.1,200 paid into account had not been cleared.The balance as per pass book will be —

Credit balance in the bank pass book represents —————(For the account holder).

When is a Bank reconciliation statement  prepared?