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Examples of Bank Reconciliation Statement
Illustration 1,
From the following particulars prepare a Bank Reconciliation Statement on 31st January XXXX
- Debit Balance as per Cash Book 48,000.
- A cheque of 37,000 was deposited and collected by the bank but not recorded in Cash Book.
- Purchased Furniture and payment by the debit card 25,000, was not recorded in Cash Book.
- A cash deposit of 26,000 was recorded in the cash column of Cash Book.
Solution:
Illustration 2
From the following particulars prepare a Bank Reconciliation Statement on 31st October XXXX
- Pass Book of Ms Jane shows an overdraft of 50,000.
- Cheques issued but not presented for payment to bank 40,000.
- Payment side, bank column of Cash Book was undercast by 500.
- Interest on overdraft charged by the bank was 1,500.
Solution:
Examples of Cash Book
Illustration 1,
| Date | Particulars | Amount |
| 1st March XXXX | Cash in Hand | 2,500 |
| 5th March XXXX | Cash paid to Mr Allen | 1,000 |
| 16th March XXXX | Cash Sales | 1,500 |
| 25th March XXXX | Paid Salary | 500 |
Solution:
Illustration 2,
Prepare a 2 column cash book
| Date | Particulars | Amount |
| 1st Oct XXXX | Bank Balance | 52,000 |
| 1st Oct XXXX | Cash Balance | 15,000 |
| 4th Oct XXXX | Purchased goods and payment made by cheque | 15,000 |
| 16th Oct XXXX | Sold goods for cash | 8,000 |
| 25th Oct XXXX | Paid rent by cheque | 500 |
| 26th Oct XXXX | Purchased goods for cash | 10,000 |
Solution:
