Q. 4(d)
A) Prepare bank reconciliation statement showing corrected balance in Both Bank statement and Aruna Traders ledger account


Solution:

Auroni Traders

Bank Reconciliation statement

Particulars	Tk	Tk.
Bank Balance as per Bank statement		40,001.36
Add, Deposit after Banking Hour		3,287.20
Bank Balance		43,288.56
Less, Outstanding cheques
(1640+800+82+3220)		5,742.00
Correct Cash Balance		37,546.56
Bank Balance as per books		34,102.64
Add, Proceed from collection	4,000.00
Add, Interest earned on deposit	219.92
		4,219.92
		38,322.56
Less, Fees charged plus vat	40.00
Cheque for collection but return unpaid	591.00
Bank service charge and vat	96.00
Income tax	22.00
		749.00
Less, Errors over statement (896-869)		27
Total less		776.00
Corrected Bank Balance		37,546.56

যদি Bank Balance as per Bank statement দিয়ে শুরু হয় তবে Outstanding cheques amount বিয়োগ করতে হবে।
একটি সহজ নোটঃ

• যদি Bank Balance as per Bank statement দিয়ে শুরু হয় তাহলে এটার অর্থ হল আমি Bank Balance as per Bank statement এর correct balance বাহির করব। এক্ষেত্রে সাধারনত কিছু নিয়ম মনে রাখলে সুবিধা হয়ঃ

Add,
- wrongly debited from this account
-deposited by customer after bank hour
- cheque in transit
- wrongly less posted by bank officer

Less,
- Outstanding cheque (cheque issued by company but not cashed or not presented to the bank)
- wrongly credited