Illustrations - Bank Reconciliation Statement Commerce Notes | EduRev

Crash Course of Accountancy - Class 11

Created by: Nipuns Institute

Commerce : Illustrations - Bank Reconciliation Statement Commerce Notes | EduRev

 Page 1


          
                                                       
 
Illustration 1 
Bank column of the Cash Book showed a debit balance of Rs.49,000 on 30th June, 2015. Entries in the Cash Book and Pass 
Book were compared and following differences were noticed:  
(i)  Cheques of Shyam Rs.9,000 and of Mohan Rs.15,000 were deposited but were not collected up to 30th June, 2015.  
(ii)  Ramesh, a debtor, deposited a cheque of Rs.8,000 directly into the bank.  
(iii)  Bank allowed an interest of Rs.500.  
(iv)  Cheque for Rs.10,000 issued to Radhey Shyam was not presented for payment.  
(v)  Bank debited the account by Rs.6,000, being insurance premium paid as per standing instruction.  
(vi)  Bank debited the account by Rs.100, being hank charges.  
You are required to prepare Bank Reconciliation Statement as on 30th June, 2015.  
 
Solution:  
BANK RECONCILIATION STATEMENT 
as on 30th June, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per cash Book (Dr.)  
Add: Cheque directly deposited by Ramesh  
 Interest allowed by bank  
 Cheque issued but not presented for payment 
 
8,000 
500 
10,000 
49,000 
 
 
18,500 
 
Less:  Cheques deposited but not yet cleared:  
 Shyam  9,000 
 Mohan 15,000 
 
 
 
24,000 
67,500 
 Insurance Premium paid by the bank  
 Bank charges debited 
6,000 
100 
 
30,100 
Balance as per Pass Book (Cr.)  37,400 
 
Illustration 2 
From the following information ascertain the balance that would appear in the Bank Pass Book of A on 31st March, 2015:  
(i)  Bank overdraft as per Cash Book on 31st March, 2015 Rs.63,400.  
(ii)  Interest on overdraft for 6 months ended 31st March, 2015, Rs.1,600 entered in the Pass Book.  
(iii)  Bank charges of Rs.300 for the above period are debited in the Pass Book.  
(iv)  Cheques issued but not cashed prior to 31st March, 2015, amounted to Rs.11,680.  
(v)  Cheques paid into the bank but not ceared before 31st March, 2015 were for Rs.21,700.  
(vi)  Interest on investments collected by the bank and credited in the Pass Book, Rs.12,000.  
 
Solution 
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus Item 
(Rs.) 
Minus Item 
(Rs.) 
Overdraft as per Cash Book (Cr.)  
Interest debited in the Pass Book but not yet entered in the Cash Book  
Cheques issued but not yet presented  
Cheques paid in but not yet credited by the bank  
Bank charges  
Interest collected and credited by the Bank in the Pass Book  
but not yet entered in the Cash Book 
 
 
 
11,680 
 
 
 
12,000 
63,400 
1,600 
 
 
21,700 
300 
 
Overdraft as per Pass Book (Dr.) (Rs.87,000 – Rs.23,680) 
23,680 
63,320 
 
 87,000 87,000 
 
Illustration 3 
From the following information, prepare Bank Reconciliation Statement as on 31st March, 2015:  
(i)  Balance as per Cash Book as on 31st March, 2015 Rs.12,000.  
(ii)  Balance as per Bank Statement as on the date Rs.15,600.  
Page 2


          
                                                       
 
Illustration 1 
Bank column of the Cash Book showed a debit balance of Rs.49,000 on 30th June, 2015. Entries in the Cash Book and Pass 
Book were compared and following differences were noticed:  
(i)  Cheques of Shyam Rs.9,000 and of Mohan Rs.15,000 were deposited but were not collected up to 30th June, 2015.  
(ii)  Ramesh, a debtor, deposited a cheque of Rs.8,000 directly into the bank.  
(iii)  Bank allowed an interest of Rs.500.  
(iv)  Cheque for Rs.10,000 issued to Radhey Shyam was not presented for payment.  
(v)  Bank debited the account by Rs.6,000, being insurance premium paid as per standing instruction.  
(vi)  Bank debited the account by Rs.100, being hank charges.  
You are required to prepare Bank Reconciliation Statement as on 30th June, 2015.  
 
Solution:  
BANK RECONCILIATION STATEMENT 
as on 30th June, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per cash Book (Dr.)  
Add: Cheque directly deposited by Ramesh  
 Interest allowed by bank  
 Cheque issued but not presented for payment 
 
8,000 
500 
10,000 
49,000 
 
 
18,500 
 
Less:  Cheques deposited but not yet cleared:  
 Shyam  9,000 
 Mohan 15,000 
 
 
 
24,000 
67,500 
 Insurance Premium paid by the bank  
 Bank charges debited 
6,000 
100 
 
30,100 
Balance as per Pass Book (Cr.)  37,400 
 
Illustration 2 
From the following information ascertain the balance that would appear in the Bank Pass Book of A on 31st March, 2015:  
(i)  Bank overdraft as per Cash Book on 31st March, 2015 Rs.63,400.  
(ii)  Interest on overdraft for 6 months ended 31st March, 2015, Rs.1,600 entered in the Pass Book.  
(iii)  Bank charges of Rs.300 for the above period are debited in the Pass Book.  
(iv)  Cheques issued but not cashed prior to 31st March, 2015, amounted to Rs.11,680.  
(v)  Cheques paid into the bank but not ceared before 31st March, 2015 were for Rs.21,700.  
(vi)  Interest on investments collected by the bank and credited in the Pass Book, Rs.12,000.  
 
Solution 
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus Item 
(Rs.) 
Minus Item 
(Rs.) 
Overdraft as per Cash Book (Cr.)  
Interest debited in the Pass Book but not yet entered in the Cash Book  
Cheques issued but not yet presented  
Cheques paid in but not yet credited by the bank  
Bank charges  
Interest collected and credited by the Bank in the Pass Book  
but not yet entered in the Cash Book 
 
 
 
11,680 
 
 
 
12,000 
63,400 
1,600 
 
 
21,700 
300 
 
Overdraft as per Pass Book (Dr.) (Rs.87,000 – Rs.23,680) 
23,680 
63,320 
 
 87,000 87,000 
 
Illustration 3 
From the following information, prepare Bank Reconciliation Statement as on 31st March, 2015:  
(i)  Balance as per Cash Book as on 31st March, 2015 Rs.12,000.  
(ii)  Balance as per Bank Statement as on the date Rs.15,600.  
          
                                                       
 
(iii)  Out of the total cheques amounting to Rs.10,000 issued, cheques aggregating Rs.3,000 were encashed in March, 
2015, cheques aggregating Rs.4,000 were encashed in April, 2015 and the rest have not been presented yet.  
(iv)  Out of the total cheques amounting to Rs.5,000 deposited, cheques aggregating Rs.1,500 were credited in March, 
2015, and balance cheques were credited in April, 2015.  
(v) Bank has debited Rs.100 as bank charges and has credited Rs.200 as interest.  
 
Solution:  
BANK RECONCILIATION STATEMENT 
as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Cash Book (Dr.)  
Add: Cheques issued but not yet presented for payment  
Less: Cheques deposited but net yet collected  
Add: Interest allowed by the bank  
Less:  Bank charges  
Balance as per Bank Statement (Cr.) 
12,000 
7,000 
 
200 
 
 
3,500 
 
100 
15,600 
 19,200 19,200 
 
Illustration 4 
From the following particulars, prepare Bank Reconciliation Statement as on 31st March, 2015:  
(i)  Balance as per Pass Book on 31st March, 2015 overdrawn Rs.80,000.  
(ii)  Cheques drawn on 25th March, 2015 but not presented for payment till April, 2015 Rs.15,000; Rs.5,000 and 
Rs.8,000.  
(iii) Interest on bank overdraft not entered in the Cash Book Rs.2,000.  
(iv)  Outstation cheque Rs.30,000 deposited into bank but collected in April, 2015.  
(v)  Rs.10,000 Insurance premium paid by the bank as per the trader’s standing instructions has not been entered in 
the Cash Book.  
(vi)  Chamber of Commerce fee Rs.3,000 paid by the bank for traders but not recorded in the Cash Book.  
(vii)  Collection charges of Rs.1,000 charged by the bank but not entered in the Cash Book. 
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Pass Book (Dr.)  
Add: Cheques issued but not yet presented for payment 
 80,000 
28,000 
 
Less: Interest charged by the bank but not recorded in Cash Book  
 Cheques sent for collection but not yet collected by bank  
 Insurance premium paid by bank  
 Fee of Chamber of Commerce paid by the bank but not recorded in 
Cash Book  
 Collection charges charged by bank 
 
2,000 
 
30,000 
10,000 
3,000 
1,000 
1,08,000 
 
 
 
 
 
 
46,000 
Balance as per Cash Book (Cr.)  62,000 
 
Illustration 5 
Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st March, 2015, 
showing balance as per the Cash Book.  
(i)  Debit balance shown by Bank Statement Rs.17,800.  
(ii)  Cheques of Rs.21,600 were issued in the last week of March but only cheques of Rs.14,800 were presented for 
payment.  
(iii)  Cheques of Rs.10,750 were presented to the bank. Out of them, a cheque of Rs.4,200 was credited in the first week 
of April, 2015.  
(iv)  A cheque of Rs.1,200 was debited in the Cash Book but was not presented in the bank.  
(v)  Insurance premium paid by the bank Rs.1,450.  
Page 3


          
                                                       
 
Illustration 1 
Bank column of the Cash Book showed a debit balance of Rs.49,000 on 30th June, 2015. Entries in the Cash Book and Pass 
Book were compared and following differences were noticed:  
(i)  Cheques of Shyam Rs.9,000 and of Mohan Rs.15,000 were deposited but were not collected up to 30th June, 2015.  
(ii)  Ramesh, a debtor, deposited a cheque of Rs.8,000 directly into the bank.  
(iii)  Bank allowed an interest of Rs.500.  
(iv)  Cheque for Rs.10,000 issued to Radhey Shyam was not presented for payment.  
(v)  Bank debited the account by Rs.6,000, being insurance premium paid as per standing instruction.  
(vi)  Bank debited the account by Rs.100, being hank charges.  
You are required to prepare Bank Reconciliation Statement as on 30th June, 2015.  
 
Solution:  
BANK RECONCILIATION STATEMENT 
as on 30th June, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per cash Book (Dr.)  
Add: Cheque directly deposited by Ramesh  
 Interest allowed by bank  
 Cheque issued but not presented for payment 
 
8,000 
500 
10,000 
49,000 
 
 
18,500 
 
Less:  Cheques deposited but not yet cleared:  
 Shyam  9,000 
 Mohan 15,000 
 
 
 
24,000 
67,500 
 Insurance Premium paid by the bank  
 Bank charges debited 
6,000 
100 
 
30,100 
Balance as per Pass Book (Cr.)  37,400 
 
Illustration 2 
From the following information ascertain the balance that would appear in the Bank Pass Book of A on 31st March, 2015:  
(i)  Bank overdraft as per Cash Book on 31st March, 2015 Rs.63,400.  
(ii)  Interest on overdraft for 6 months ended 31st March, 2015, Rs.1,600 entered in the Pass Book.  
(iii)  Bank charges of Rs.300 for the above period are debited in the Pass Book.  
(iv)  Cheques issued but not cashed prior to 31st March, 2015, amounted to Rs.11,680.  
(v)  Cheques paid into the bank but not ceared before 31st March, 2015 were for Rs.21,700.  
(vi)  Interest on investments collected by the bank and credited in the Pass Book, Rs.12,000.  
 
Solution 
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus Item 
(Rs.) 
Minus Item 
(Rs.) 
Overdraft as per Cash Book (Cr.)  
Interest debited in the Pass Book but not yet entered in the Cash Book  
Cheques issued but not yet presented  
Cheques paid in but not yet credited by the bank  
Bank charges  
Interest collected and credited by the Bank in the Pass Book  
but not yet entered in the Cash Book 
 
 
 
11,680 
 
 
 
12,000 
63,400 
1,600 
 
 
21,700 
300 
 
Overdraft as per Pass Book (Dr.) (Rs.87,000 – Rs.23,680) 
23,680 
63,320 
 
 87,000 87,000 
 
Illustration 3 
From the following information, prepare Bank Reconciliation Statement as on 31st March, 2015:  
(i)  Balance as per Cash Book as on 31st March, 2015 Rs.12,000.  
(ii)  Balance as per Bank Statement as on the date Rs.15,600.  
          
                                                       
 
(iii)  Out of the total cheques amounting to Rs.10,000 issued, cheques aggregating Rs.3,000 were encashed in March, 
2015, cheques aggregating Rs.4,000 were encashed in April, 2015 and the rest have not been presented yet.  
(iv)  Out of the total cheques amounting to Rs.5,000 deposited, cheques aggregating Rs.1,500 were credited in March, 
2015, and balance cheques were credited in April, 2015.  
(v) Bank has debited Rs.100 as bank charges and has credited Rs.200 as interest.  
 
Solution:  
BANK RECONCILIATION STATEMENT 
as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Cash Book (Dr.)  
Add: Cheques issued but not yet presented for payment  
Less: Cheques deposited but net yet collected  
Add: Interest allowed by the bank  
Less:  Bank charges  
Balance as per Bank Statement (Cr.) 
12,000 
7,000 
 
200 
 
 
3,500 
 
100 
15,600 
 19,200 19,200 
 
Illustration 4 
From the following particulars, prepare Bank Reconciliation Statement as on 31st March, 2015:  
(i)  Balance as per Pass Book on 31st March, 2015 overdrawn Rs.80,000.  
(ii)  Cheques drawn on 25th March, 2015 but not presented for payment till April, 2015 Rs.15,000; Rs.5,000 and 
Rs.8,000.  
(iii) Interest on bank overdraft not entered in the Cash Book Rs.2,000.  
(iv)  Outstation cheque Rs.30,000 deposited into bank but collected in April, 2015.  
(v)  Rs.10,000 Insurance premium paid by the bank as per the trader’s standing instructions has not been entered in 
the Cash Book.  
(vi)  Chamber of Commerce fee Rs.3,000 paid by the bank for traders but not recorded in the Cash Book.  
(vii)  Collection charges of Rs.1,000 charged by the bank but not entered in the Cash Book. 
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Pass Book (Dr.)  
Add: Cheques issued but not yet presented for payment 
 80,000 
28,000 
 
Less: Interest charged by the bank but not recorded in Cash Book  
 Cheques sent for collection but not yet collected by bank  
 Insurance premium paid by bank  
 Fee of Chamber of Commerce paid by the bank but not recorded in 
Cash Book  
 Collection charges charged by bank 
 
2,000 
 
30,000 
10,000 
3,000 
1,000 
1,08,000 
 
 
 
 
 
 
46,000 
Balance as per Cash Book (Cr.)  62,000 
 
Illustration 5 
Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st March, 2015, 
showing balance as per the Cash Book.  
(i)  Debit balance shown by Bank Statement Rs.17,800.  
(ii)  Cheques of Rs.21,600 were issued in the last week of March but only cheques of Rs.14,800 were presented for 
payment.  
(iii)  Cheques of Rs.10,750 were presented to the bank. Out of them, a cheque of Rs.4,200 was credited in the first week 
of April, 2015.  
(iv)  A cheque of Rs.1,200 was debited in the Cash Book but was not presented in the bank.  
(v)  Insurance premium paid by the bank Rs.1,450.  
          
                                                       
 
(vi)  A Bill of Exchange of Rs.6,200 which discounted with the bank was returned dishonoured but no entry was made 
in the Cash Book.  
(vii)  Bank charges and interest charged by the bank are Rs.350.  
 
Solution:  
 
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus  
Items 
Rs. 
Minus 
Items 
Rs. 
Overdraft Balance as per Bank Statement (Dr.)  
Less: Cheques issued but not presented for payment  
Add:  Cheques deposited but not yet credited  
 Cheques recorded in the Cash Book but not deposited in the bank  
 Insurance premium paid by the bank, not recorded in Cash Book  
 Bill dishonoured but not recorded in the Cash Book  
 Bank charges and interest charged by the bank  
 
 
4,200  
1,200  
1,450  
6,200  
350  
17,800 
6,800 
 
Overdraft Balance as per Cash Book (Cr.) 11,200  
 24,600 24,600 
 
Illustration 6 
Prepare Bank Reconciliation Statement from the following particulars on 30th June, 2006:  
Bank statement showed a favourable balance of Rs.9,214.  
(i)  On 29th June, 2006 bank credited a sum of Rs.1,650 in error.  
(ii)  Certain cheques, valued at Rs.4,500 issued before 29th June, 2006 were not cleared.  
(iii) A hire purchase payment of Rs.950, made by a standing order was not entered in the Cash Book.  
(iv)  A cheque of Rs.600 received, deposited and credited by bank, was accounted as a receipt in the cash column of 
the Cash Book.  
(v)  Other cheques for Rs.8,500 were deposited in June but cheques for Rs.6,000 only were cleared by the bankers.  
Solution:  
BANK RECONCILIATION STATEMENT as on 30th June, 2006 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Bank Statement (Cr.)  
Add: Hire Purchase payment as per standing Instructions not entered in 
Cash Book  
 Cheques deposited but not cleared 
 
950 
 
2,500 
9,214 
 
 
3,450 
 
Less: Amount wrongly credited by Bank  
 Cheque deposited but wrongly debited in Cash Column of Cash 
Book  
 Cheques issued but not presented for payment 
 
1,650 
600 
 
4,500 
12,664 
 
 
 
6,750 
Balance as per Cash Book (Dr.)  5,914 
Illustration 7.  
(i)  On 31st March, 2008 the Bank Pass Book of Radha showed a balance of Rs.15,000 to her credit.  
(ii)  Before that date, she had issued cheques amounting to Rs.8,000 out of which cheques amounting to Rs.3,200 have 
so far been presented for payment.  
(iii)  A cheque of Rs.2,200 deposited by her into the bank on 26th March, 2008 is not yet credited in the Pass Book.  
(iv)  She had also received a cheque of Rs.500 which although entered by her in the bank column of Cash Book, was 
omitted to be paid into the bank.  
(v)  On 30th March, 2008 a cheque of Rs.1,570 received by her was paid into the bank but the same was omitted to be 
entered in the Cash Book.  
(vi)  There was a credit of Rs.150 for interest on current account and a debit of Rs.25 for bank charges.  
Draw up Bank Reconciliation Statement.  
(NCT 2008) 
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2008 
Page 4


          
                                                       
 
Illustration 1 
Bank column of the Cash Book showed a debit balance of Rs.49,000 on 30th June, 2015. Entries in the Cash Book and Pass 
Book were compared and following differences were noticed:  
(i)  Cheques of Shyam Rs.9,000 and of Mohan Rs.15,000 were deposited but were not collected up to 30th June, 2015.  
(ii)  Ramesh, a debtor, deposited a cheque of Rs.8,000 directly into the bank.  
(iii)  Bank allowed an interest of Rs.500.  
(iv)  Cheque for Rs.10,000 issued to Radhey Shyam was not presented for payment.  
(v)  Bank debited the account by Rs.6,000, being insurance premium paid as per standing instruction.  
(vi)  Bank debited the account by Rs.100, being hank charges.  
You are required to prepare Bank Reconciliation Statement as on 30th June, 2015.  
 
Solution:  
BANK RECONCILIATION STATEMENT 
as on 30th June, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per cash Book (Dr.)  
Add: Cheque directly deposited by Ramesh  
 Interest allowed by bank  
 Cheque issued but not presented for payment 
 
8,000 
500 
10,000 
49,000 
 
 
18,500 
 
Less:  Cheques deposited but not yet cleared:  
 Shyam  9,000 
 Mohan 15,000 
 
 
 
24,000 
67,500 
 Insurance Premium paid by the bank  
 Bank charges debited 
6,000 
100 
 
30,100 
Balance as per Pass Book (Cr.)  37,400 
 
Illustration 2 
From the following information ascertain the balance that would appear in the Bank Pass Book of A on 31st March, 2015:  
(i)  Bank overdraft as per Cash Book on 31st March, 2015 Rs.63,400.  
(ii)  Interest on overdraft for 6 months ended 31st March, 2015, Rs.1,600 entered in the Pass Book.  
(iii)  Bank charges of Rs.300 for the above period are debited in the Pass Book.  
(iv)  Cheques issued but not cashed prior to 31st March, 2015, amounted to Rs.11,680.  
(v)  Cheques paid into the bank but not ceared before 31st March, 2015 were for Rs.21,700.  
(vi)  Interest on investments collected by the bank and credited in the Pass Book, Rs.12,000.  
 
Solution 
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus Item 
(Rs.) 
Minus Item 
(Rs.) 
Overdraft as per Cash Book (Cr.)  
Interest debited in the Pass Book but not yet entered in the Cash Book  
Cheques issued but not yet presented  
Cheques paid in but not yet credited by the bank  
Bank charges  
Interest collected and credited by the Bank in the Pass Book  
but not yet entered in the Cash Book 
 
 
 
11,680 
 
 
 
12,000 
63,400 
1,600 
 
 
21,700 
300 
 
Overdraft as per Pass Book (Dr.) (Rs.87,000 – Rs.23,680) 
23,680 
63,320 
 
 87,000 87,000 
 
Illustration 3 
From the following information, prepare Bank Reconciliation Statement as on 31st March, 2015:  
(i)  Balance as per Cash Book as on 31st March, 2015 Rs.12,000.  
(ii)  Balance as per Bank Statement as on the date Rs.15,600.  
          
                                                       
 
(iii)  Out of the total cheques amounting to Rs.10,000 issued, cheques aggregating Rs.3,000 were encashed in March, 
2015, cheques aggregating Rs.4,000 were encashed in April, 2015 and the rest have not been presented yet.  
(iv)  Out of the total cheques amounting to Rs.5,000 deposited, cheques aggregating Rs.1,500 were credited in March, 
2015, and balance cheques were credited in April, 2015.  
(v) Bank has debited Rs.100 as bank charges and has credited Rs.200 as interest.  
 
Solution:  
BANK RECONCILIATION STATEMENT 
as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Cash Book (Dr.)  
Add: Cheques issued but not yet presented for payment  
Less: Cheques deposited but net yet collected  
Add: Interest allowed by the bank  
Less:  Bank charges  
Balance as per Bank Statement (Cr.) 
12,000 
7,000 
 
200 
 
 
3,500 
 
100 
15,600 
 19,200 19,200 
 
Illustration 4 
From the following particulars, prepare Bank Reconciliation Statement as on 31st March, 2015:  
(i)  Balance as per Pass Book on 31st March, 2015 overdrawn Rs.80,000.  
(ii)  Cheques drawn on 25th March, 2015 but not presented for payment till April, 2015 Rs.15,000; Rs.5,000 and 
Rs.8,000.  
(iii) Interest on bank overdraft not entered in the Cash Book Rs.2,000.  
(iv)  Outstation cheque Rs.30,000 deposited into bank but collected in April, 2015.  
(v)  Rs.10,000 Insurance premium paid by the bank as per the trader’s standing instructions has not been entered in 
the Cash Book.  
(vi)  Chamber of Commerce fee Rs.3,000 paid by the bank for traders but not recorded in the Cash Book.  
(vii)  Collection charges of Rs.1,000 charged by the bank but not entered in the Cash Book. 
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Pass Book (Dr.)  
Add: Cheques issued but not yet presented for payment 
 80,000 
28,000 
 
Less: Interest charged by the bank but not recorded in Cash Book  
 Cheques sent for collection but not yet collected by bank  
 Insurance premium paid by bank  
 Fee of Chamber of Commerce paid by the bank but not recorded in 
Cash Book  
 Collection charges charged by bank 
 
2,000 
 
30,000 
10,000 
3,000 
1,000 
1,08,000 
 
 
 
 
 
 
46,000 
Balance as per Cash Book (Cr.)  62,000 
 
Illustration 5 
Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st March, 2015, 
showing balance as per the Cash Book.  
(i)  Debit balance shown by Bank Statement Rs.17,800.  
(ii)  Cheques of Rs.21,600 were issued in the last week of March but only cheques of Rs.14,800 were presented for 
payment.  
(iii)  Cheques of Rs.10,750 were presented to the bank. Out of them, a cheque of Rs.4,200 was credited in the first week 
of April, 2015.  
(iv)  A cheque of Rs.1,200 was debited in the Cash Book but was not presented in the bank.  
(v)  Insurance premium paid by the bank Rs.1,450.  
          
                                                       
 
(vi)  A Bill of Exchange of Rs.6,200 which discounted with the bank was returned dishonoured but no entry was made 
in the Cash Book.  
(vii)  Bank charges and interest charged by the bank are Rs.350.  
 
Solution:  
 
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus  
Items 
Rs. 
Minus 
Items 
Rs. 
Overdraft Balance as per Bank Statement (Dr.)  
Less: Cheques issued but not presented for payment  
Add:  Cheques deposited but not yet credited  
 Cheques recorded in the Cash Book but not deposited in the bank  
 Insurance premium paid by the bank, not recorded in Cash Book  
 Bill dishonoured but not recorded in the Cash Book  
 Bank charges and interest charged by the bank  
 
 
4,200  
1,200  
1,450  
6,200  
350  
17,800 
6,800 
 
Overdraft Balance as per Cash Book (Cr.) 11,200  
 24,600 24,600 
 
Illustration 6 
Prepare Bank Reconciliation Statement from the following particulars on 30th June, 2006:  
Bank statement showed a favourable balance of Rs.9,214.  
(i)  On 29th June, 2006 bank credited a sum of Rs.1,650 in error.  
(ii)  Certain cheques, valued at Rs.4,500 issued before 29th June, 2006 were not cleared.  
(iii) A hire purchase payment of Rs.950, made by a standing order was not entered in the Cash Book.  
(iv)  A cheque of Rs.600 received, deposited and credited by bank, was accounted as a receipt in the cash column of 
the Cash Book.  
(v)  Other cheques for Rs.8,500 were deposited in June but cheques for Rs.6,000 only were cleared by the bankers.  
Solution:  
BANK RECONCILIATION STATEMENT as on 30th June, 2006 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Bank Statement (Cr.)  
Add: Hire Purchase payment as per standing Instructions not entered in 
Cash Book  
 Cheques deposited but not cleared 
 
950 
 
2,500 
9,214 
 
 
3,450 
 
Less: Amount wrongly credited by Bank  
 Cheque deposited but wrongly debited in Cash Column of Cash 
Book  
 Cheques issued but not presented for payment 
 
1,650 
600 
 
4,500 
12,664 
 
 
 
6,750 
Balance as per Cash Book (Dr.)  5,914 
Illustration 7.  
(i)  On 31st March, 2008 the Bank Pass Book of Radha showed a balance of Rs.15,000 to her credit.  
(ii)  Before that date, she had issued cheques amounting to Rs.8,000 out of which cheques amounting to Rs.3,200 have 
so far been presented for payment.  
(iii)  A cheque of Rs.2,200 deposited by her into the bank on 26th March, 2008 is not yet credited in the Pass Book.  
(iv)  She had also received a cheque of Rs.500 which although entered by her in the bank column of Cash Book, was 
omitted to be paid into the bank.  
(v)  On 30th March, 2008 a cheque of Rs.1,570 received by her was paid into the bank but the same was omitted to be 
entered in the Cash Book.  
(vi)  There was a credit of Rs.150 for interest on current account and a debit of Rs.25 for bank charges.  
Draw up Bank Reconciliation Statement.  
(NCT 2008) 
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2008 
          
                                                       
 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Pass Book (Cr.)  
Add: Cheques deposited but not yet cleared  
 Cheque recorded in Cash Book but not deposited  
 Bank charges debited by Bank 
 
2,200 
500 
25 
15,000 
 
 
2,725 
 
Less: Cheques issued but not presented for Payment  
 Cheque deposited into Bank but not recorded in Cash Book  
 Interest allowed by Bank 
 
4,800 
1,570 
 
150 
17,725 
 
 
 
6,520 
Balance as per Cash Book (Dr.)  11,205 
 
Illustration 8. Prepare Bank Reconciliation Statement of Shri Krishan as on 31st March, 2015 from the following information:  
(i)  Balance as per Pass Book is Rs.10,000.  
(ii)  Bank collected a cheque of Rs.500 on behalf of Shri Krishan but wrongly credited it to Shri Kishan’s Account (another 
customer).  
(iii)  Bank recorded a cash deposit of Rs.2,589 as Rs.2,598.  
(iv)  Withdrawal column of the Pass Book undercast by Rs.100.  
(v)  The credit balance of Rs.1,500 as on Page 10 of the Pass Book was recorded on Minus Items Page 11 as a debit 
balance.  
(vi)  The payment of a cheque of Rs.350 was recorded twice in the Pass Book.  
(vii)  The Pass Book showed a credit for a cheque of Rs.1,000 deposited by Shri Kishan (another customer of the Bank).  
(viii)  Dividend directly collected by bank Rs.125.  
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Pass Book (Cr.)  
Add: (i) Cheque wrongly credited to another customer’s account  
 (ii) Error in carrying forward  
 (iii) Cheque recorded twice  
Less: (i) Excess credit for Cash Deposit  
 (ii) Undercasting of withdrawal column  
 (iii) Wrong credit  
 (iv) Dividend collected by bank  
Balance as per Cash Book (Dr.) 
10,000 
500 
 
3,000 
350 
 
 
 
 
 
9 
100 
1,000 
125 
12,616 
 13,850 13,850 
 
Illustration 9.  
From the following information ascertain the balance that would appear in the Bank Pass Book of A on 31st March, 2015:  
(i)  Bank overdraft as per Cash Book on 31st March, 2015 Rs.63,400.  
(ii)  Interest on overdraft for 6 months ended 31st March, 2015, Rs.1,600 entered in the Pass Book.  
(iii)  Bank charges of Rs.300 for the above period are debited in the Pass Book.  
(iv)  Cheques issued but not cashed prior to 31st March, 2015, amounted to Rs.11,680.  
(v)  Cheques paid into the bank but not cleared before 31st March, 2015 were for Rs.21,700.  
(vi)  Interest on investments collected by the bank and credited in the Pass Book, Rs.12,000.  
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus Item 
(Rs.) 
Minus Item 
(Rs.) 
Overdraft as per Cash Book (Cr.)  
Interest debited in the Pass Book but not yet entered in the Cash Book  
Cheques issued but not yet presented  
Cheques paid in but not yet credited by the bank  
Bank charges  
 
 
 
11,680 
 
63,400 
1,600 
 
 
21,700 
Page 5


          
                                                       
 
Illustration 1 
Bank column of the Cash Book showed a debit balance of Rs.49,000 on 30th June, 2015. Entries in the Cash Book and Pass 
Book were compared and following differences were noticed:  
(i)  Cheques of Shyam Rs.9,000 and of Mohan Rs.15,000 were deposited but were not collected up to 30th June, 2015.  
(ii)  Ramesh, a debtor, deposited a cheque of Rs.8,000 directly into the bank.  
(iii)  Bank allowed an interest of Rs.500.  
(iv)  Cheque for Rs.10,000 issued to Radhey Shyam was not presented for payment.  
(v)  Bank debited the account by Rs.6,000, being insurance premium paid as per standing instruction.  
(vi)  Bank debited the account by Rs.100, being hank charges.  
You are required to prepare Bank Reconciliation Statement as on 30th June, 2015.  
 
Solution:  
BANK RECONCILIATION STATEMENT 
as on 30th June, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per cash Book (Dr.)  
Add: Cheque directly deposited by Ramesh  
 Interest allowed by bank  
 Cheque issued but not presented for payment 
 
8,000 
500 
10,000 
49,000 
 
 
18,500 
 
Less:  Cheques deposited but not yet cleared:  
 Shyam  9,000 
 Mohan 15,000 
 
 
 
24,000 
67,500 
 Insurance Premium paid by the bank  
 Bank charges debited 
6,000 
100 
 
30,100 
Balance as per Pass Book (Cr.)  37,400 
 
Illustration 2 
From the following information ascertain the balance that would appear in the Bank Pass Book of A on 31st March, 2015:  
(i)  Bank overdraft as per Cash Book on 31st March, 2015 Rs.63,400.  
(ii)  Interest on overdraft for 6 months ended 31st March, 2015, Rs.1,600 entered in the Pass Book.  
(iii)  Bank charges of Rs.300 for the above period are debited in the Pass Book.  
(iv)  Cheques issued but not cashed prior to 31st March, 2015, amounted to Rs.11,680.  
(v)  Cheques paid into the bank but not ceared before 31st March, 2015 were for Rs.21,700.  
(vi)  Interest on investments collected by the bank and credited in the Pass Book, Rs.12,000.  
 
Solution 
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus Item 
(Rs.) 
Minus Item 
(Rs.) 
Overdraft as per Cash Book (Cr.)  
Interest debited in the Pass Book but not yet entered in the Cash Book  
Cheques issued but not yet presented  
Cheques paid in but not yet credited by the bank  
Bank charges  
Interest collected and credited by the Bank in the Pass Book  
but not yet entered in the Cash Book 
 
 
 
11,680 
 
 
 
12,000 
63,400 
1,600 
 
 
21,700 
300 
 
Overdraft as per Pass Book (Dr.) (Rs.87,000 – Rs.23,680) 
23,680 
63,320 
 
 87,000 87,000 
 
Illustration 3 
From the following information, prepare Bank Reconciliation Statement as on 31st March, 2015:  
(i)  Balance as per Cash Book as on 31st March, 2015 Rs.12,000.  
(ii)  Balance as per Bank Statement as on the date Rs.15,600.  
          
                                                       
 
(iii)  Out of the total cheques amounting to Rs.10,000 issued, cheques aggregating Rs.3,000 were encashed in March, 
2015, cheques aggregating Rs.4,000 were encashed in April, 2015 and the rest have not been presented yet.  
(iv)  Out of the total cheques amounting to Rs.5,000 deposited, cheques aggregating Rs.1,500 were credited in March, 
2015, and balance cheques were credited in April, 2015.  
(v) Bank has debited Rs.100 as bank charges and has credited Rs.200 as interest.  
 
Solution:  
BANK RECONCILIATION STATEMENT 
as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Cash Book (Dr.)  
Add: Cheques issued but not yet presented for payment  
Less: Cheques deposited but net yet collected  
Add: Interest allowed by the bank  
Less:  Bank charges  
Balance as per Bank Statement (Cr.) 
12,000 
7,000 
 
200 
 
 
3,500 
 
100 
15,600 
 19,200 19,200 
 
Illustration 4 
From the following particulars, prepare Bank Reconciliation Statement as on 31st March, 2015:  
(i)  Balance as per Pass Book on 31st March, 2015 overdrawn Rs.80,000.  
(ii)  Cheques drawn on 25th March, 2015 but not presented for payment till April, 2015 Rs.15,000; Rs.5,000 and 
Rs.8,000.  
(iii) Interest on bank overdraft not entered in the Cash Book Rs.2,000.  
(iv)  Outstation cheque Rs.30,000 deposited into bank but collected in April, 2015.  
(v)  Rs.10,000 Insurance premium paid by the bank as per the trader’s standing instructions has not been entered in 
the Cash Book.  
(vi)  Chamber of Commerce fee Rs.3,000 paid by the bank for traders but not recorded in the Cash Book.  
(vii)  Collection charges of Rs.1,000 charged by the bank but not entered in the Cash Book. 
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Pass Book (Dr.)  
Add: Cheques issued but not yet presented for payment 
 80,000 
28,000 
 
Less: Interest charged by the bank but not recorded in Cash Book  
 Cheques sent for collection but not yet collected by bank  
 Insurance premium paid by bank  
 Fee of Chamber of Commerce paid by the bank but not recorded in 
Cash Book  
 Collection charges charged by bank 
 
2,000 
 
30,000 
10,000 
3,000 
1,000 
1,08,000 
 
 
 
 
 
 
46,000 
Balance as per Cash Book (Cr.)  62,000 
 
Illustration 5 
Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st March, 2015, 
showing balance as per the Cash Book.  
(i)  Debit balance shown by Bank Statement Rs.17,800.  
(ii)  Cheques of Rs.21,600 were issued in the last week of March but only cheques of Rs.14,800 were presented for 
payment.  
(iii)  Cheques of Rs.10,750 were presented to the bank. Out of them, a cheque of Rs.4,200 was credited in the first week 
of April, 2015.  
(iv)  A cheque of Rs.1,200 was debited in the Cash Book but was not presented in the bank.  
(v)  Insurance premium paid by the bank Rs.1,450.  
          
                                                       
 
(vi)  A Bill of Exchange of Rs.6,200 which discounted with the bank was returned dishonoured but no entry was made 
in the Cash Book.  
(vii)  Bank charges and interest charged by the bank are Rs.350.  
 
Solution:  
 
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus  
Items 
Rs. 
Minus 
Items 
Rs. 
Overdraft Balance as per Bank Statement (Dr.)  
Less: Cheques issued but not presented for payment  
Add:  Cheques deposited but not yet credited  
 Cheques recorded in the Cash Book but not deposited in the bank  
 Insurance premium paid by the bank, not recorded in Cash Book  
 Bill dishonoured but not recorded in the Cash Book  
 Bank charges and interest charged by the bank  
 
 
4,200  
1,200  
1,450  
6,200  
350  
17,800 
6,800 
 
Overdraft Balance as per Cash Book (Cr.) 11,200  
 24,600 24,600 
 
Illustration 6 
Prepare Bank Reconciliation Statement from the following particulars on 30th June, 2006:  
Bank statement showed a favourable balance of Rs.9,214.  
(i)  On 29th June, 2006 bank credited a sum of Rs.1,650 in error.  
(ii)  Certain cheques, valued at Rs.4,500 issued before 29th June, 2006 were not cleared.  
(iii) A hire purchase payment of Rs.950, made by a standing order was not entered in the Cash Book.  
(iv)  A cheque of Rs.600 received, deposited and credited by bank, was accounted as a receipt in the cash column of 
the Cash Book.  
(v)  Other cheques for Rs.8,500 were deposited in June but cheques for Rs.6,000 only were cleared by the bankers.  
Solution:  
BANK RECONCILIATION STATEMENT as on 30th June, 2006 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Bank Statement (Cr.)  
Add: Hire Purchase payment as per standing Instructions not entered in 
Cash Book  
 Cheques deposited but not cleared 
 
950 
 
2,500 
9,214 
 
 
3,450 
 
Less: Amount wrongly credited by Bank  
 Cheque deposited but wrongly debited in Cash Column of Cash 
Book  
 Cheques issued but not presented for payment 
 
1,650 
600 
 
4,500 
12,664 
 
 
 
6,750 
Balance as per Cash Book (Dr.)  5,914 
Illustration 7.  
(i)  On 31st March, 2008 the Bank Pass Book of Radha showed a balance of Rs.15,000 to her credit.  
(ii)  Before that date, she had issued cheques amounting to Rs.8,000 out of which cheques amounting to Rs.3,200 have 
so far been presented for payment.  
(iii)  A cheque of Rs.2,200 deposited by her into the bank on 26th March, 2008 is not yet credited in the Pass Book.  
(iv)  She had also received a cheque of Rs.500 which although entered by her in the bank column of Cash Book, was 
omitted to be paid into the bank.  
(v)  On 30th March, 2008 a cheque of Rs.1,570 received by her was paid into the bank but the same was omitted to be 
entered in the Cash Book.  
(vi)  There was a credit of Rs.150 for interest on current account and a debit of Rs.25 for bank charges.  
Draw up Bank Reconciliation Statement.  
(NCT 2008) 
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2008 
          
                                                       
 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Pass Book (Cr.)  
Add: Cheques deposited but not yet cleared  
 Cheque recorded in Cash Book but not deposited  
 Bank charges debited by Bank 
 
2,200 
500 
25 
15,000 
 
 
2,725 
 
Less: Cheques issued but not presented for Payment  
 Cheque deposited into Bank but not recorded in Cash Book  
 Interest allowed by Bank 
 
4,800 
1,570 
 
150 
17,725 
 
 
 
6,520 
Balance as per Cash Book (Dr.)  11,205 
 
Illustration 8. Prepare Bank Reconciliation Statement of Shri Krishan as on 31st March, 2015 from the following information:  
(i)  Balance as per Pass Book is Rs.10,000.  
(ii)  Bank collected a cheque of Rs.500 on behalf of Shri Krishan but wrongly credited it to Shri Kishan’s Account (another 
customer).  
(iii)  Bank recorded a cash deposit of Rs.2,589 as Rs.2,598.  
(iv)  Withdrawal column of the Pass Book undercast by Rs.100.  
(v)  The credit balance of Rs.1,500 as on Page 10 of the Pass Book was recorded on Minus Items Page 11 as a debit 
balance.  
(vi)  The payment of a cheque of Rs.350 was recorded twice in the Pass Book.  
(vii)  The Pass Book showed a credit for a cheque of Rs.1,000 deposited by Shri Kishan (another customer of the Bank).  
(viii)  Dividend directly collected by bank Rs.125.  
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Amount 
Details (Rs.) 
Amount 
Balance as per Pass Book (Cr.)  
Add: (i) Cheque wrongly credited to another customer’s account  
 (ii) Error in carrying forward  
 (iii) Cheque recorded twice  
Less: (i) Excess credit for Cash Deposit  
 (ii) Undercasting of withdrawal column  
 (iii) Wrong credit  
 (iv) Dividend collected by bank  
Balance as per Cash Book (Dr.) 
10,000 
500 
 
3,000 
350 
 
 
 
 
 
9 
100 
1,000 
125 
12,616 
 13,850 13,850 
 
Illustration 9.  
From the following information ascertain the balance that would appear in the Bank Pass Book of A on 31st March, 2015:  
(i)  Bank overdraft as per Cash Book on 31st March, 2015 Rs.63,400.  
(ii)  Interest on overdraft for 6 months ended 31st March, 2015, Rs.1,600 entered in the Pass Book.  
(iii)  Bank charges of Rs.300 for the above period are debited in the Pass Book.  
(iv)  Cheques issued but not cashed prior to 31st March, 2015, amounted to Rs.11,680.  
(v)  Cheques paid into the bank but not cleared before 31st March, 2015 were for Rs.21,700.  
(vi)  Interest on investments collected by the bank and credited in the Pass Book, Rs.12,000.  
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus Item 
(Rs.) 
Minus Item 
(Rs.) 
Overdraft as per Cash Book (Cr.)  
Interest debited in the Pass Book but not yet entered in the Cash Book  
Cheques issued but not yet presented  
Cheques paid in but not yet credited by the bank  
Bank charges  
 
 
 
11,680 
 
63,400 
1,600 
 
 
21,700 
          
                                                       
 
Interest collected and credited by the Bank in the Pass Book  
but not yet entered in the Cash Book 
 
 
12,000 
300 
 
Overdraft as per Pass Book (Dr.) (Rs.87,000 – Rs.23,680) 
23,680 
63,320 
 
 87,000 87,000 
 
Illustration 10.  
On 31st March, 2015, the Cash Book of Rohan showed an overdraft of Rs.5,600. From the following particulars, prepare 
Bank Reconciliation Statement:  
(i)  Cheques drawn but not cashed before 31st March, 2015 amounted to Rs.3,946.  
(ii)  Cheques paid into the bank but not credited before 31st March, 2015 amounted to Rs.4,891.  
(iii)  A Bill Receivable for Rs.520 previously discounted with the bank had been dishonoured and bank charges debited 
in the Pass Book amounted to Rs.55.  
(iv)  Debit is made in the Pass Book for Rs.120 on account of interest on overdraft.  
(v)  The bank has collected interest on investment and credited Rs.760 in the Pass Book.  
Solution:  
BANK RECONCILIATION STATEMENT as on 31st March, 2015 
Particulars Plus Item 
(Rs.) 
Minus Item 
(Rs.) 
Overdraft Balance as per Cash Book (Cr.)  
Add:  Cheques drawn but not cashed  
Less:  Cheques paid into the bank but not credited till 31st March  
 Bills receivable dishonoured previously discounted with the bank  
 Bank charges debited in the Pass Book  
 Interest on overdraft  
Add:  Interest on investment  
Overdraft Balance as per Pass Book (Dr.) 
 
3,946 
 
 
 
 
 
 
760 
6,480 
5,600 
 
 
4,891 
 
520 
55 
120 
 11,186 11,186 
 
Illustration 11  
(i)  Cash Book showed an overdraft of Rs.45,000.  
(ii)  The payment side of the Cash Book had been undercast by Rs.1,500.  
(iii)  A cheque for Rs.7,500 drawn on his Savings Account has been shown as drawn on his Current Account.  
(iv)  Cheques amounting to Rs.70,000 drawn and entered in the Cash Book have not been presented.  
(v)  Cheques amounting to Rs.60,000 sent to the bank for collection, which though entered in the Cash Book have not 
been credited by the bank.  
(vi)  Bank charges of Rs.750 as per Bank Statement have not been recorded in the Cash Book.  
(vii)  Dividends amounting to Rs.35,000 have been paid directly into the bank and not entered in the Cash Book.  
You are required to prepare Bank Reconciliation Statement on 30th November, 2014. 
Solution:  
BANK RECONCILIATION STATEMENT as on 30th November, 2014 
Particulars Plus Item 
(Rs.) 
Minus Item 
(Rs.) 
Overdraft as per Cash Book (Cr.)  
Payment side of the Cash Book is undercast  
Cheque drawn on Savings Account but wrongly shown as drawn on Current 
Account  
Cheques issued but not yet presented for payment  
Cheques paid into the bank but not yet credited  
Bank charges  
Direct payment of dividend into the bank  
Balance as per Bank Statement (Cr.) 
 
 
7,500 
 
70,000 
 
 
35,000 
45,000 
1,500 
 
 
 
60,000 
750 
 
5,250 
 1,12,500 1,12,500 
 
Read More
Offer running on EduRev: Apply code STAYHOME200 to get INR 200 off on our premium plan EduRev Infinity!

Complete Syllabus of Commerce

Dynamic Test

Content Category

Related Searches

practice quizzes

,

Illustrations - Bank Reconciliation Statement Commerce Notes | EduRev

,

Previous Year Questions with Solutions

,

shortcuts and tricks

,

study material

,

Viva Questions

,

Extra Questions

,

Important questions

,

Exam

,

MCQs

,

mock tests for examination

,

pdf

,

past year papers

,

Illustrations - Bank Reconciliation Statement Commerce Notes | EduRev

,

Sample Paper

,

Free

,

ppt

,

Semester Notes

,

Illustrations - Bank Reconciliation Statement Commerce Notes | EduRev

,

Summary

,

Objective type Questions

,

video lectures

;