The Total solution for NCERT class 6-12
Bank Reconciliation Statement as on December 31, 2016
S. No.
Particulars
(+)
Amount
Rs
(–)
Balance as per the Pass Book
50,000
(a)
Cheques deposited but not cleared till 31 December
7,000
(b)
Cheque debited in the Cash Book but not deposited in the bank
800
(c)
Cheque issued but not presented (not debited in the Pass Book)
10,000
(d)
Interest on investment collected by bank
1,000
Balance as per the Cash Book
46,800
57,800