The Total solution for NCERT class 6-12
Bank Reconciliation Statement of Mr. Kumar
S. No.
Particulars
(+)
Amount
Rs
(–)
Balance as per the Pass Book
3,000
(a)
Cheques deposited but not yet cleared.
1,500
(b)
Bank debited charges
300
(c)
Cheques issued but not presented for payment
2,500
(d)
Bank allowed interest but not entered in the Cash Book
100
Balance as per the Cash Book
2,200
4,800