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Question: Bank Reconciliation::
i) Balance as per Bank statement 86129
ii) Deposit in transit 44700
iii) Outstanding cheque 1,29,478
iv) Bank error (deposit understated) 10,000
v) NSF cheque from customer debited to the account by the bank 2300
vi) Bank service charge for december 75
vii) Error of deposit book (cheque to pay creditor at Tk 300 but written for only tk 30) 270
viii) Bank Balance as per depositor recorded 31-12-2014 13,506
Solution:
i) Balance as per Bank statement 86129
ii) Deposit in transit 44700
iii) Outstanding cheque 1,29,478
iv) Bank error (deposit understated) 10,000
v) NSF cheque from customer debited to the account by the bank 2300
vi) Bank service charge for december 75
vii) Error of deposit book (cheque to pay creditor at Tk 300 but written for only tk 30) 270
viii) Bank Balance as per depositor recorded 31-12-2014 13,506
Solution:
| Particulars | Amount | Amount |
| Balance as per Bank statement | 86179 | |
| Add, Deposit in transit | 44700 | |
| Add, Deposit understated | 10000 | |
| 54700 | ||
| Less, Outstanding cheque | 129478 | |
| Correct Bank Balance | 11401 | |
| Balance as per depositor's book | 13506 | |
| Add, Deposit Book Error | 270 | |
| Less, NSF cheque | 2300 | |
| Less, Bank service charge | 75 | |
| 2375 | ||
| Correct Bank Balance | 11401 |
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
- 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
JAIBB Accounting Tutorial পর্ব-৩ঃ
পর্ব-১ এবং পর্ব-২ এ আমরা Basel related অংক করার নিয়ম এবং জুন-১৪ অংকের সমাধান করেছি।
আজকের পর্বে আমরা ব্যাংক Reconciliation statement কিভাবে করে সেটা দেখব।
Post গুলো শেয়ার করে ছড়িয়ে দিন।
General Rules:
-------------------
If the reconciliation statement starts with the ‘Balance as per Cash Book’:
- Add (Plus) all the ‘credit’ transactions of Cash Book /Pass Book with the balance
- Subtract (Minus) all the ‘debit’ transactions of Cash Book /Pass Book with the balance
পর্ব-১ এবং পর্ব-২ এ আমরা Basel related অংক করার নিয়ম এবং জুন-১৪ অংকের সমাধান করেছি।
আজকের পর্বে আমরা ব্যাংক Reconciliation statement কিভাবে করে সেটা দেখব।
Post গুলো শেয়ার করে ছড়িয়ে দিন।
General Rules:
-------------------
If the reconciliation statement starts with the ‘Balance as per Cash Book’:
- Add (Plus) all the ‘credit’ transactions of Cash Book /Pass Book with the balance
- Subtract (Minus) all the ‘debit’ transactions of Cash Book /Pass Book with the balance
Bank Reconciliation Statement ফরমেটঃ
RECONCILIATION STATEMENT
-----------------------------------------
Name of the Trade /Business …………
Bank Reconciliation Statement
As at ------- 200—
Particulars Amount (Tk.) Amount (Tk)
Bank balance as per Cash Book or Bank Overdraft
Add: (যোগ করতে হবে)
-----
1. Cheques issued or drawn but not presented to the Bnak in
time
for payment.
2. Profit on bank balance
3. Cash or cheques paid or deposited by the customers directly
into the Bank
4. B/R, income from securities, dividend, insurance claims, etc.
collected or realized by the Bank directly
5. Items already credited to Cash Book but not debited to
Pass Book
6. Items already credited to Pass Book, but not debited to
Cash Book
RECONCILIATION STATEMENT
-----------------------------------------
Name of the Trade /Business …………
Bank Reconciliation Statement
As at ------- 200—
Particulars Amount (Tk.) Amount (Tk)
Bank balance as per Cash Book or Bank Overdraft
Add: (যোগ করতে হবে)
-----
1. Cheques issued or drawn but not presented to the Bnak in
time
for payment.
2. Profit on bank balance
3. Cash or cheques paid or deposited by the customers directly
into the Bank
4. B/R, income from securities, dividend, insurance claims, etc.
collected or realized by the Bank directly
5. Items already credited to Cash Book but not debited to
Pass Book
6. Items already credited to Pass Book, but not debited to
Cash Book
Less: (বিয়োগ করতে হবে)
-------
2. 1. Bills/Cheques deposited into Bank, but not yet collected or
cleared.
2. Bills/Cheques deposited into Bnak, but returned dishonoured
3. Bank charge, commission, profit on overdraft, etc. not yet
credited to Cash Book
4. B/P, Insurance premium, utility bills etc. paid by the Bnak
5. Items already debited to Cash Book, but not credited to
Pass Book
6. Items already debited to Pass Book, but not credited to
Cash Book
Bank Balance as per Pass Book or Bank Overdraft as per Cash
Book
-------
2. 1. Bills/Cheques deposited into Bank, but not yet collected or
cleared.
2. Bills/Cheques deposited into Bnak, but returned dishonoured
3. Bank charge, commission, profit on overdraft, etc. not yet
credited to Cash Book
4. B/P, Insurance premium, utility bills etc. paid by the Bnak
5. Items already debited to Cash Book, but not credited to
Pass Book
6. Items already debited to Pass Book, but not credited to
Cash Book
Bank Balance as per Pass Book or Bank Overdraft as per Cash
Book
এই নিয়ম গুলো মনে রাখলে অংক করা সহয হবে। পরের পোষ্টে অংকের সমাধান দেয়া হবে ইনশাআল্লাহ।
Some Bank reconciliation solution:
Accouting Tutorial: Bank reconciliation statement [JAIBB Jun 2014]
JAIBB Accounting Tutorial: Bank Reconciliation [Jun 2015]
Some Bank reconciliation solution:
Accouting Tutorial: Bank reconciliation statement [JAIBB Jun 2014]
JAIBB Accounting Tutorial: Bank Reconciliation [Jun 2015]
