Bank reconciliation statement

Bank column of payment side of Cash Book is overcast by Rs.100.

Cheques amounting Rs.10,400 were drawn and Rs.8,600 was encashed.

How to prepare BRS of these entries.

Replies (1)

Hello Supriya. First of all, you need to know either the balance as per Cash Book(Bank Column) or Pass Book in order to arrive at the other. 

Assuming that you know the Cash Book (Bank Column) Balance, this will be the solution :

Balance as per Cash Book XXX

ADD: Payments overcast 100

ADD : Cheques not encashed 1800

The sum of all these three will give you the Balance as per Pass Book. 
If you are having the Pass Book Balance and want to reach the Cash Book (Bank Column) balance, you are required to deduct these two items of adjustments from your Pass Book Balance.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
21 August 2026
Finance Manager

Resollect Technologies Pvt Ltd

Mumbai

CA

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details