3.700 1,300 Cr. C 8.000 6,700 7.400 700 June 16 By Narinder June 20 To Shyam Lal June 25 By Dividend on shares June 28 To Salaries June 30 To Collection charges June 30 To Commission June 30 To Electricity Board 1.800 4 Cr. CE 5,600 5.596 5,576 5,496 20 BO Cr. r32 230 4,300 BANK RECONCILIATION STATEMENT AS ON 30TH JUNE, 2006 Particulars (R) Dr. Halance as per Cash Book Add Cheques insued but not yet presented Mohanto Ru.1,900 Des Raj Rs.1,700Dividend Rs.700). Les Cheques paid but not yet credited by Hanke 1.950 Dayal Ra. 1,400. Amrinder Rs.100 Kashmiri Lal Rs.450) Less Collection chargen charged by Bank Lean Payment to Electricity Board 7,530 2,034 Cr. Balance as per Pun look 5,496 9.3.4 When overdraft balance is given Illustration IV: From the following particulars, prepare the Hank Reconciliation Statement BO Rs 16,200 700 100 4,996 530 Banic overdraft as per the Cash Bootc A cheque deposited as per Bank Statement but not recorded in the Cash Book f) Debit side of the Bank Column cast short. (iv) A cheque for Rs.5.000 deposited but collection as per the Bank Statement only. v A party's cheque returned dinhonoured as per the Bank Statement only vil Bills collected directly by the bank (vi) Bank charges recorded twice in the Cash Book (via A bill for Rs.8,000 discounted for Rs 7,960 returned dishonoured by the bank, noting charges being fix) Cheques deposited but not yet collected by the bank 1x) Cheques issued but not yet presented for encashment 3,500 25 15 2.320 1,250