BANK RECONCILIATION STATEMENT

REASON
S/NO
1 UNPRESENTED CHEQUE (CHEQUES ISSUED,
GIVEN, PAID) BUT NOT YET PRESENTED FOR
PAYMENT TO BANK
2 CHEQUES ISSUED AND RETURN DISHONOURED
3 CHEQUES ISSUED & OMITTED BY BANK
4 CHEQUE RECEIVED & OMITTED FROM CASH BOOK
5 If DR side is undercast or CR side is overadded

1 UNCREDITED CHEQUE ( cheque received, paid in,

deposited & not yet credited/ not cleared
2 cheque received & return dishonoured
3 cheque received & omitted to be bank or by bank
4 cheque issued & omitted from cashbook
5 if DR side is overcast or CR side is undercast
INCOMES
Interest on dividend , Profit on investment or on
deposit
any amount collected by bank on our behalf
any amount credited by bank
bill receivable collected by bank

TREATMENT OPENING OF
CASHBOOK
DR
CR

wrong credit
EXPENSES
Interest of overdraft, Bank loans, Bank charges
& Bank comission, Service Charges, Collection
Charges

any amount paid by bank as per standing

instruction todo so.

any amount debited by bank statement

bill receivable returned dishonoured
wrong debits

Rules
1

if with the opening balance the book ( cash book or pass book) is not mentioned
considered as Cash book balance

If the balance DR & CR sign is not mentioned it will Dr balance of Cashbook & Cr b
passbook

If with opening balance the word overdraft, overdrawn is written the it will be Cr
of cashbook & Dr balance of passbook

In the end when we calculate answer the name of the book & Dr , Cr will changed

If the answer is in negative sign the Dr & Cr written with the opening balance wil
changed in closing balance.

For preparation of Adjusted Cashbook before Bank Reconciliation statement

unpresented cheque & un credited cheque will not be recorded in adjusted Cashb

**

Error & omission & mistake done by bank in the bank statement will not be recor
Adjusted Cashbook

Prepared
By
Nadir

ATMENT OPENING OF
PASSBOOK
DR
CR

k) is not mentioned & it will

e of Cashbook & Cr balance of

tten the it will be Cr balance

Dr , Cr will changed

opening balance will not be

ation statement

ed in adjusted Cashbook

ent will not be recorded in