Note: When Cash Book & Pass Book are different month, common entry should be taken in Reconciliation Statement. je 8 Illustration 9: Following iniormation is supplied by Chitra and sne ask you to prepare B.R.S. Cash Book (Bank column) Dr. Cr. Date Receipts Rs. Date Payments Rs. 2010 2010 May 2 To Balance b/d 2,100 May 1 By Salaries Alc 9,210 4 To Sales A/C 3,000 4 By Printing A/C 6,200 10 To P's A/C 1,450 6 By Purchases A/C 7,500 12 To T's A/C 1,900 10 By Plant A/C 16,000 16 To R's A/C 2,000 21 By Travelling A/C 600 18 To RK's A/C 4,100 24 By Office Exp. A/C 1,250 21 To Sales A/C 3,600 26 By Drawings Alc 14,000 22 To Fixed Deposit Ad 11,000 29 By Purchases A/C 6,000 29 To Interest Alc 1,150 30 By Fixed Deposit A/d 15,000 31 To Balance c/d 55,460 31 By Audit Fees A/C 10,000 85,760 85,760 Bank Pass Book for the month ended 31st May 2010 Date Particulars Withdrawal Deposits Balance 2,100 9,210 3,000 7,500 1,900 2010 May 1 Balance b/d 2 Salaries 4 Sales 6 Purchases 10T's A/C 24 Office Expenses 25 RK's A/C 29 Purchases 30 Sales 31 OT & Co. 31 Commission 1,250 2,100 CR 7,110 DR 4,110 DR 11,810 DR 9,710 DR 10,960 DR 6,860 DR 12,860 DR 9,260 DR 15,260 DR 7,760 DR 4,100 6,000 3,600 6,000 7,500 29,960 22,200 7,760 DR Bank Overdraft