RULES OF PREPARING BANK RECONCILIATION STATEMENT

Items

Balance as per
Cash Book

1. Cheques issued but not presented

+
for payment
2. Cheques etc. paid into Bank but
not
3. Interest
collected allowed by Bank not
+
entered in Cash Book
4. Expenses charged by Bank but entered
in Cash Book
not
5. Cheques etc. paid into Bank but +
omitted to be entered in Cash
6. Cheques
Paid into Bank and
Book
dishonoured but no entry being passed in Cash Book for
7. Interest
on Bank Overdraft
dishonour
by the Bank but not entered in
charged
Book
Cash
8. Insurance Premium paid by Bank
9. Interest on Investment entered in
+
Pass Book but not in Cash Book
10. Rebate on retiring of the bill
+
entered
in Passpayment
Book butmade
not inbyCash
11. Direct
the
+
Book
Debtor
12, Cheques
into Bank issued and payment _
received by the payee but the
issue
of cheque being omitted to be
enteredpayment
in Cash received
Book by Bank
13. Direct

not entered in Cash Book

14. Cheque etc. entered in Dr. side of _
the
15. Direct
payment
from
Bank
not Cash Book
but not
sent
to Bank
entered in Cash Book
16. Cheques issued and dishonoured
but no entry being passed in Cash +
Book for dishonour
17. Any wrong entry in Dr. side of _
the Book
Pass
18. Any wrong entry in Cr. side of
+
the
Pass Book

Overdraft as per
Pass Book

Cash Book

Pass Book
+
+
+

+
_

+
_

+
+
+
_

+
+