Cases And Hots - Bank Reconciliation Statement Commerce Notes | EduRev

Crash Course of Accountancy - Class 11

Created by: Nipuns Institute

Commerce : Cases And Hots - Bank Reconciliation Statement Commerce Notes | EduRev

 Page 1


              
                                                       
 
 
Proforma of bank reconcitiation statement 
 
 
Format of BRS when Dr.balance as per cash book is taken as the starting point : 
      Bank reconciliation statement  
      As on ……. 
Particluars + items(plus) - items ( minus) 
Dr.balance as per cash book ( favourable balance) ******  
Add  
1. cheques issued or drawn but not yet presented for payment 
2. interest allowed(credited) by bank but not recorded in the cash book 
3. amount directly deposited by the customer in our bank account  
4. interest or dividend collected by the bank our investment  
5. cheques paid or send or deposited into the bank but omitted to be 
entered into the cash book. 
6. Any wrong credit given by the bank in the pass book 
 
  
Less  
1. cheques paid or send or deposited into the bank for collection but not 
yet cleared or credited by the bank  
2. cheques paid or send or deposited into the bank for collection but was 
dishonored by the bank. 
3. Direct payment made by the bank on our behalf ( standing instructions) 
4. Bank charges and commission charged by the bank 
5. cheques issued or drawn but omitted to be entered into the cash book. 
6. Any wrong debit given the bank. 
  
Cr. Balance as per pass book    
 
Cases 
 
Prepare a bank reconciliation statement as on 31/03/2012 when dr. balance as per cash book is given 
 
Cases for cheques issued or drawn but not yet presented(or were not encashed) for payment:-    add + 
s.no. Transaction  Ans . 
1. Cheques issued or drawn but not yet presented for payment Rs.5500 
 
5500 + 
2. Cheques issued to the creditors but not presented for payment till date Rs.7800 7800 + 
3. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.5,000 have been 
presented for payment upto 31/03/2012 
3000 + 
4. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.5,500 have been 
presented for payment after 31/03/2012 
5500 + 
5. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.6,500 have been 
presented for payment on 5/04/2012 
6500 + 
6. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.7,500 have been 
presented for payment on 30/03/2012 
500 + 
7. Cheques of Rs. 7000 were issued on 26/03/2012 but not presented for payment till date. 7000 + 
8. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.6400 were presented for 
payment till date. 
600 + 
Dr.  balance as per cash book    + 
Cr. Balance as per cash book    - 
Dr.  balance as per pass book    - 
Cr. Balance as per pass book   + 
If only balance is given then ( C.B or P.B)  + 
If only overdraft is given then ( C.B or P.B) - 
Page 2


              
                                                       
 
 
Proforma of bank reconcitiation statement 
 
 
Format of BRS when Dr.balance as per cash book is taken as the starting point : 
      Bank reconciliation statement  
      As on ……. 
Particluars + items(plus) - items ( minus) 
Dr.balance as per cash book ( favourable balance) ******  
Add  
1. cheques issued or drawn but not yet presented for payment 
2. interest allowed(credited) by bank but not recorded in the cash book 
3. amount directly deposited by the customer in our bank account  
4. interest or dividend collected by the bank our investment  
5. cheques paid or send or deposited into the bank but omitted to be 
entered into the cash book. 
6. Any wrong credit given by the bank in the pass book 
 
  
Less  
1. cheques paid or send or deposited into the bank for collection but not 
yet cleared or credited by the bank  
2. cheques paid or send or deposited into the bank for collection but was 
dishonored by the bank. 
3. Direct payment made by the bank on our behalf ( standing instructions) 
4. Bank charges and commission charged by the bank 
5. cheques issued or drawn but omitted to be entered into the cash book. 
6. Any wrong debit given the bank. 
  
Cr. Balance as per pass book    
 
Cases 
 
Prepare a bank reconciliation statement as on 31/03/2012 when dr. balance as per cash book is given 
 
Cases for cheques issued or drawn but not yet presented(or were not encashed) for payment:-    add + 
s.no. Transaction  Ans . 
1. Cheques issued or drawn but not yet presented for payment Rs.5500 
 
5500 + 
2. Cheques issued to the creditors but not presented for payment till date Rs.7800 7800 + 
3. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.5,000 have been 
presented for payment upto 31/03/2012 
3000 + 
4. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.5,500 have been 
presented for payment after 31/03/2012 
5500 + 
5. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.6,500 have been 
presented for payment on 5/04/2012 
6500 + 
6. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.7,500 have been 
presented for payment on 30/03/2012 
500 + 
7. Cheques of Rs. 7000 were issued on 26/03/2012 but not presented for payment till date. 7000 + 
8. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.6400 were presented for 
payment till date. 
600 + 
Dr.  balance as per cash book    + 
Cr. Balance as per cash book    - 
Dr.  balance as per pass book    - 
Cr. Balance as per pass book   + 
If only balance is given then ( C.B or P.B)  + 
If only overdraft is given then ( C.B or P.B) - 
          
                                                       
 
9. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.6400 were not presented 
for payment till date. 
6400 + 
10. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.5400 have been presented 
for payment upto 31/03/2012. 
1600 + 
11. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.3400 have been presented 
for payment after 31/03/2012. 
3400 + 
12. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.4400 have been presented 
for payment on 30/03/2012. 
2600 + 
13. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.2400 have been presented 
for payment on 5/04/2012. 
2400 + 
14. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the last 
two cheques were not presented for payment upto 4/04/2012.  
6000 + 
15. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the first 
cheque was not presented for payment till date, the second cheque was presented on 
31/03/2012, the third cheque was presented on 2/04/2012 and there was no information 
available for the fourth cheque till date.  
2000 + 
1400 + 
4600 +  
 
 
Cases for cheques paid or send or deposited into the bank for collection but not yet cleared or credited by the bank  
              less – 
s.no. Transaction  Ans. 
1. Cheques paid or send or deposited  but not yet cleared or credited  by bank Rs.5500 
 
5500 - 
2. Cheques paid or send or deposited to the bank but not cleared or credited  by bank till date 
Rs.7800 
7800 - 
3. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.5,000 have been cleared or credited  by bank upto 31/03/2012 
3000 - 
4. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.5,500 have been cleared or credited  by bank after 31/03/2012 
5500 - 
5. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.6,500 have been cleared or credited  by bank on 5/04/2012 
6500 - 
6. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.7,500 have been cleared or credited  by bank on 30/03/2012 
500 - 
7. Cheques of Rs. 7000 were paid or send or deposited on 26/03/2012 but not cleared or credited  
by bank till date. 
7000 - 
8. Cheques of Rs. 7000 were paid or send or deposited on 26/03/2012 out of which only Rs.6400 
were cleared or credited by bank till date. 
600 - 
9. Cheques of Rs. 7000 were paid or send or deposited on 26/03/2012 out of which only Rs.6400 
were not cleared or credited by bank till date. 
6400 - 
10. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.5400 
have been cleared or credited by bank upto 31/03/2012. 
1600 - 
11. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.3400 
have been cleared or credited by bank after 31/03/2012. 
3400 - 
12. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.4400 
have been cleared or credited by bank on 30/03/2012. 
2600 - 
13. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.2400 
have been cleared or credited by bank on 5/04/2012. 
2400 - 
14. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the last 
two cheques were not cleared or credited  by bank upto 4/04/2012.  
6000 - 
15. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the first 
cheque was not cleared or credited  by bank till date, the second cheque was cleared or credited  
on 31/03/2012, the third cheque was cleared or credited  on 2/04/2012 and there was no 
information available for the fourth cheque till date.  
2000 - 
1400 - 
4600 -  
 
Others cases 
s.no. Transaction  Ans. 
 Bank charges or interest charged by the bank  Less - 
Page 3


              
                                                       
 
 
Proforma of bank reconcitiation statement 
 
 
Format of BRS when Dr.balance as per cash book is taken as the starting point : 
      Bank reconciliation statement  
      As on ……. 
Particluars + items(plus) - items ( minus) 
Dr.balance as per cash book ( favourable balance) ******  
Add  
1. cheques issued or drawn but not yet presented for payment 
2. interest allowed(credited) by bank but not recorded in the cash book 
3. amount directly deposited by the customer in our bank account  
4. interest or dividend collected by the bank our investment  
5. cheques paid or send or deposited into the bank but omitted to be 
entered into the cash book. 
6. Any wrong credit given by the bank in the pass book 
 
  
Less  
1. cheques paid or send or deposited into the bank for collection but not 
yet cleared or credited by the bank  
2. cheques paid or send or deposited into the bank for collection but was 
dishonored by the bank. 
3. Direct payment made by the bank on our behalf ( standing instructions) 
4. Bank charges and commission charged by the bank 
5. cheques issued or drawn but omitted to be entered into the cash book. 
6. Any wrong debit given the bank. 
  
Cr. Balance as per pass book    
 
Cases 
 
Prepare a bank reconciliation statement as on 31/03/2012 when dr. balance as per cash book is given 
 
Cases for cheques issued or drawn but not yet presented(or were not encashed) for payment:-    add + 
s.no. Transaction  Ans . 
1. Cheques issued or drawn but not yet presented for payment Rs.5500 
 
5500 + 
2. Cheques issued to the creditors but not presented for payment till date Rs.7800 7800 + 
3. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.5,000 have been 
presented for payment upto 31/03/2012 
3000 + 
4. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.5,500 have been 
presented for payment after 31/03/2012 
5500 + 
5. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.6,500 have been 
presented for payment on 5/04/2012 
6500 + 
6. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.7,500 have been 
presented for payment on 30/03/2012 
500 + 
7. Cheques of Rs. 7000 were issued on 26/03/2012 but not presented for payment till date. 7000 + 
8. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.6400 were presented for 
payment till date. 
600 + 
Dr.  balance as per cash book    + 
Cr. Balance as per cash book    - 
Dr.  balance as per pass book    - 
Cr. Balance as per pass book   + 
If only balance is given then ( C.B or P.B)  + 
If only overdraft is given then ( C.B or P.B) - 
          
                                                       
 
9. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.6400 were not presented 
for payment till date. 
6400 + 
10. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.5400 have been presented 
for payment upto 31/03/2012. 
1600 + 
11. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.3400 have been presented 
for payment after 31/03/2012. 
3400 + 
12. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.4400 have been presented 
for payment on 30/03/2012. 
2600 + 
13. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.2400 have been presented 
for payment on 5/04/2012. 
2400 + 
14. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the last 
two cheques were not presented for payment upto 4/04/2012.  
6000 + 
15. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the first 
cheque was not presented for payment till date, the second cheque was presented on 
31/03/2012, the third cheque was presented on 2/04/2012 and there was no information 
available for the fourth cheque till date.  
2000 + 
1400 + 
4600 +  
 
 
Cases for cheques paid or send or deposited into the bank for collection but not yet cleared or credited by the bank  
              less – 
s.no. Transaction  Ans. 
1. Cheques paid or send or deposited  but not yet cleared or credited  by bank Rs.5500 
 
5500 - 
2. Cheques paid or send or deposited to the bank but not cleared or credited  by bank till date 
Rs.7800 
7800 - 
3. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.5,000 have been cleared or credited  by bank upto 31/03/2012 
3000 - 
4. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.5,500 have been cleared or credited  by bank after 31/03/2012 
5500 - 
5. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.6,500 have been cleared or credited  by bank on 5/04/2012 
6500 - 
6. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.7,500 have been cleared or credited  by bank on 30/03/2012 
500 - 
7. Cheques of Rs. 7000 were paid or send or deposited on 26/03/2012 but not cleared or credited  
by bank till date. 
7000 - 
8. Cheques of Rs. 7000 were paid or send or deposited on 26/03/2012 out of which only Rs.6400 
were cleared or credited by bank till date. 
600 - 
9. Cheques of Rs. 7000 were paid or send or deposited on 26/03/2012 out of which only Rs.6400 
were not cleared or credited by bank till date. 
6400 - 
10. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.5400 
have been cleared or credited by bank upto 31/03/2012. 
1600 - 
11. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.3400 
have been cleared or credited by bank after 31/03/2012. 
3400 - 
12. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.4400 
have been cleared or credited by bank on 30/03/2012. 
2600 - 
13. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.2400 
have been cleared or credited by bank on 5/04/2012. 
2400 - 
14. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the last 
two cheques were not cleared or credited  by bank upto 4/04/2012.  
6000 - 
15. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the first 
cheque was not cleared or credited  by bank till date, the second cheque was cleared or credited  
on 31/03/2012, the third cheque was cleared or credited  on 2/04/2012 and there was no 
information available for the fourth cheque till date.  
2000 - 
1400 - 
4600 -  
 
Others cases 
s.no. Transaction  Ans. 
 Bank charges or interest charged by the bank  Less - 
          
                                                       
 
1. There is a debit of Rs.80 in the pass book for bank charges, but not recorded in the cash book. 80- 
2. Bank has debited Rs.500 on account of charges for collecting bills. 500- 
3. Interest on oberdraft was not recorded in the cash book Rs.800 800- 
 
 Interest allowed or credited by the bank  Add + 
1. bank has credited Rs.240 for interest in the pass book but these are not recorded in the cash 
book. 
240+ 
 
 Direct deposit by the customer / bank collects money on our behalf Add + 
1. A customer deposited Rs.2000 direct in the bank but these are not recorded in the cash book. 2000+ 
2. Bankers have collected Rs.600  for dividened on shares  600+ 
 
 Payments made by the bank on our behalf ( STANDING INSTRUCTIONS) Less - 
1. No entry has been made in the cash book for rent of Rs.800 paid by the bankers according to our 
standing instructions 
800- 
2. Rs.500 being the commerce of chamber fees paid by the bank on our behalf. 500- 
 
 Hots ( HIGH ORDER THINKING SKILLS)  
1. Receipt(debit) side of the cash book was overcast by Rs.100.  100- 
2. Receipt(debit) side of the cash book was undercast by Rs.100. 100+ 
3. Payment ( credit)  side of the cash book been undercast by 200. 200- 
4. Payment ( credit)  side of the cash book been overcast by 200. 200+ 
5. a bill for Rs.700 retired by bank on our behalf under a rebate of Rs.20, the full amount of the bill 
has been credited in cash book. 
20+ 
6. A bill recievable which of Rs.5000 which has been discounted from bank in the last month has 
been dishonoured , but the dihonor was not recorded in the cash book 
5000- 
7. Wrong credit given by the bank Rs.150 150+ 
8. A cheque issued to a creditor of Rs.5500 has been entred in the cash coloumn. 5500- 
9. Cheques paid or send or deposited into the bank of Rs.550 has been entred in the cash coloumn 550+ 
10. A bill recievable which of Rs.5000 which has been discounted from bank in the last month has 
been dishonoured and bank charges debited in the pass book was Rs.200 
5000- 
200- 
11.  A bank charge of Rs.100 was entred twice in the cash book  100+ 
12. A cheque of Rs.890 was debited in the cash book but was omitted to be banked.  890- 
13. A cheque of Rs.980 was banked and credited, but omitted to be recorded.  980+ 
14. Payment of a cheque of Rs.600 was recorded twice in the cash book. 600+ 
15. Payment of a cheque of Rs.600 was recorded twice in the pass book. 600- 
16. Cheques recived were entered twice in the cash book  Rs.1000 1000- 
17. Cheques recived were entered twice in the pass book  Rs.1000 1000+ 
18. A cash deposit of Rs.8700 were recorded as Rs.7800 in the pass book  900- 
19. A cash withdrawl of Rs.5700 were recorded as Rs.7500 in the pass book 1800- 
20. A bill of Rs.10000 was discounted from the bank for Rs.9500 but the full amount was debited in 
the cash book. 
500- 
Page 4


              
                                                       
 
 
Proforma of bank reconcitiation statement 
 
 
Format of BRS when Dr.balance as per cash book is taken as the starting point : 
      Bank reconciliation statement  
      As on ……. 
Particluars + items(plus) - items ( minus) 
Dr.balance as per cash book ( favourable balance) ******  
Add  
1. cheques issued or drawn but not yet presented for payment 
2. interest allowed(credited) by bank but not recorded in the cash book 
3. amount directly deposited by the customer in our bank account  
4. interest or dividend collected by the bank our investment  
5. cheques paid or send or deposited into the bank but omitted to be 
entered into the cash book. 
6. Any wrong credit given by the bank in the pass book 
 
  
Less  
1. cheques paid or send or deposited into the bank for collection but not 
yet cleared or credited by the bank  
2. cheques paid or send or deposited into the bank for collection but was 
dishonored by the bank. 
3. Direct payment made by the bank on our behalf ( standing instructions) 
4. Bank charges and commission charged by the bank 
5. cheques issued or drawn but omitted to be entered into the cash book. 
6. Any wrong debit given the bank. 
  
Cr. Balance as per pass book    
 
Cases 
 
Prepare a bank reconciliation statement as on 31/03/2012 when dr. balance as per cash book is given 
 
Cases for cheques issued or drawn but not yet presented(or were not encashed) for payment:-    add + 
s.no. Transaction  Ans . 
1. Cheques issued or drawn but not yet presented for payment Rs.5500 
 
5500 + 
2. Cheques issued to the creditors but not presented for payment till date Rs.7800 7800 + 
3. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.5,000 have been 
presented for payment upto 31/03/2012 
3000 + 
4. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.5,500 have been 
presented for payment after 31/03/2012 
5500 + 
5. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.6,500 have been 
presented for payment on 5/04/2012 
6500 + 
6. Out of the total Cheques issued amounting to Rs.8000 cheques amounting to Rs.7,500 have been 
presented for payment on 30/03/2012 
500 + 
7. Cheques of Rs. 7000 were issued on 26/03/2012 but not presented for payment till date. 7000 + 
8. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.6400 were presented for 
payment till date. 
600 + 
Dr.  balance as per cash book    + 
Cr. Balance as per cash book    - 
Dr.  balance as per pass book    - 
Cr. Balance as per pass book   + 
If only balance is given then ( C.B or P.B)  + 
If only overdraft is given then ( C.B or P.B) - 
          
                                                       
 
9. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.6400 were not presented 
for payment till date. 
6400 + 
10. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.5400 have been presented 
for payment upto 31/03/2012. 
1600 + 
11. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.3400 have been presented 
for payment after 31/03/2012. 
3400 + 
12. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.4400 have been presented 
for payment on 30/03/2012. 
2600 + 
13. Cheques of Rs. 7000 were issued on 26/03/2012 out of which only Rs.2400 have been presented 
for payment on 5/04/2012. 
2400 + 
14. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the last 
two cheques were not presented for payment upto 4/04/2012.  
6000 + 
15. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the first 
cheque was not presented for payment till date, the second cheque was presented on 
31/03/2012, the third cheque was presented on 2/04/2012 and there was no information 
available for the fourth cheque till date.  
2000 + 
1400 + 
4600 +  
 
 
Cases for cheques paid or send or deposited into the bank for collection but not yet cleared or credited by the bank  
              less – 
s.no. Transaction  Ans. 
1. Cheques paid or send or deposited  but not yet cleared or credited  by bank Rs.5500 
 
5500 - 
2. Cheques paid or send or deposited to the bank but not cleared or credited  by bank till date 
Rs.7800 
7800 - 
3. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.5,000 have been cleared or credited  by bank upto 31/03/2012 
3000 - 
4. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.5,500 have been cleared or credited  by bank after 31/03/2012 
5500 - 
5. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.6,500 have been cleared or credited  by bank on 5/04/2012 
6500 - 
6. Out of the total Cheques paid or send or deposited   amounting to Rs.8000 cheques amounting to 
Rs.7,500 have been cleared or credited  by bank on 30/03/2012 
500 - 
7. Cheques of Rs. 7000 were paid or send or deposited on 26/03/2012 but not cleared or credited  
by bank till date. 
7000 - 
8. Cheques of Rs. 7000 were paid or send or deposited on 26/03/2012 out of which only Rs.6400 
were cleared or credited by bank till date. 
600 - 
9. Cheques of Rs. 7000 were paid or send or deposited on 26/03/2012 out of which only Rs.6400 
were not cleared or credited by bank till date. 
6400 - 
10. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.5400 
have been cleared or credited by bank upto 31/03/2012. 
1600 - 
11. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.3400 
have been cleared or credited by bank after 31/03/2012. 
3400 - 
12. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.4400 
have been cleared or credited by bank on 30/03/2012. 
2600 - 
13. Cheques of Rs. 7000 were paid or send or deposited   on 26/03/2012 out of which only Rs.2400 
have been cleared or credited by bank on 5/04/2012. 
2400 - 
14. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the last 
two cheques were not cleared or credited  by bank upto 4/04/2012.  
6000 - 
15. Cheques drawn on 29/03/2012 for Rs.2,000;Rs.5000;Rs.1400 & Rs.4600 but out of these, the first 
cheque was not cleared or credited  by bank till date, the second cheque was cleared or credited  
on 31/03/2012, the third cheque was cleared or credited  on 2/04/2012 and there was no 
information available for the fourth cheque till date.  
2000 - 
1400 - 
4600 -  
 
Others cases 
s.no. Transaction  Ans. 
 Bank charges or interest charged by the bank  Less - 
          
                                                       
 
1. There is a debit of Rs.80 in the pass book for bank charges, but not recorded in the cash book. 80- 
2. Bank has debited Rs.500 on account of charges for collecting bills. 500- 
3. Interest on oberdraft was not recorded in the cash book Rs.800 800- 
 
 Interest allowed or credited by the bank  Add + 
1. bank has credited Rs.240 for interest in the pass book but these are not recorded in the cash 
book. 
240+ 
 
 Direct deposit by the customer / bank collects money on our behalf Add + 
1. A customer deposited Rs.2000 direct in the bank but these are not recorded in the cash book. 2000+ 
2. Bankers have collected Rs.600  for dividened on shares  600+ 
 
 Payments made by the bank on our behalf ( STANDING INSTRUCTIONS) Less - 
1. No entry has been made in the cash book for rent of Rs.800 paid by the bankers according to our 
standing instructions 
800- 
2. Rs.500 being the commerce of chamber fees paid by the bank on our behalf. 500- 
 
 Hots ( HIGH ORDER THINKING SKILLS)  
1. Receipt(debit) side of the cash book was overcast by Rs.100.  100- 
2. Receipt(debit) side of the cash book was undercast by Rs.100. 100+ 
3. Payment ( credit)  side of the cash book been undercast by 200. 200- 
4. Payment ( credit)  side of the cash book been overcast by 200. 200+ 
5. a bill for Rs.700 retired by bank on our behalf under a rebate of Rs.20, the full amount of the bill 
has been credited in cash book. 
20+ 
6. A bill recievable which of Rs.5000 which has been discounted from bank in the last month has 
been dishonoured , but the dihonor was not recorded in the cash book 
5000- 
7. Wrong credit given by the bank Rs.150 150+ 
8. A cheque issued to a creditor of Rs.5500 has been entred in the cash coloumn. 5500- 
9. Cheques paid or send or deposited into the bank of Rs.550 has been entred in the cash coloumn 550+ 
10. A bill recievable which of Rs.5000 which has been discounted from bank in the last month has 
been dishonoured and bank charges debited in the pass book was Rs.200 
5000- 
200- 
11.  A bank charge of Rs.100 was entred twice in the cash book  100+ 
12. A cheque of Rs.890 was debited in the cash book but was omitted to be banked.  890- 
13. A cheque of Rs.980 was banked and credited, but omitted to be recorded.  980+ 
14. Payment of a cheque of Rs.600 was recorded twice in the cash book. 600+ 
15. Payment of a cheque of Rs.600 was recorded twice in the pass book. 600- 
16. Cheques recived were entered twice in the cash book  Rs.1000 1000- 
17. Cheques recived were entered twice in the pass book  Rs.1000 1000+ 
18. A cash deposit of Rs.8700 were recorded as Rs.7800 in the pass book  900- 
19. A cash withdrawl of Rs.5700 were recorded as Rs.7500 in the pass book 1800- 
20. A bill of Rs.10000 was discounted from the bank for Rs.9500 but the full amount was debited in 
the cash book. 
500- 
          
                                                       
 
21. Cheques issued returned on the technical grounds Rs.680 680- 
22. A bill  of Rs.6800 discounted with the bank is entered in the cash book without recording the 
discount charge of Rs.500 
500- 
23. A hire purchase payment of Rs.400 was not entred in the cash book. 400- 
24. It was found that the total of one page on the payment side of the cash book was 3600 but was 
recorded to the next page as Rs.6300 
2700+ 
25. A cheque of Rs.5700 drawn on the savings account has been wrongly recorded as a chque drawn 
on current account. 
5700+ 
26. A cheque of Rs.4500 was received from a customer was entered in the cash coloumn of the cash 
book but was omitted to be banked  
No effect 
27. Cheques issued to the creditors of Rs.4000 was entered in the cash coloumn but was not 
presented for payment . 
No effect 
28. A cheque of Rs.4500 was received from a customer was entered in the cash coloumn of the cash 
book . 
4500+ 
29. Cheques issued to the creditors of Rs.4000 was entered in the cash coloumn of the cash book 4000- 
? Lodged / send / paid / deposited are one and the same thing. 
? Issued/ drawn are one and the same thing 
? We are concerned about the amount which has not been cleared till the date the BRS is prepared. 
? Kitna amount kitni date tak ni hua will be added or deducted . 
? We just making this BRS in the basis of bank coloumn of cash book so cash coloumn mistakes will not make 
any impact. 
? This statement is for the current account as such saving account will not make any Impact. 
 
  
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