Chapter 5 · 6 hours
Bank Reconciliation Statement
SEE past exam questions
Past questions and answers
10 questions set from this chapter; 1 is most repeated (set, or a close variant set, in 3 or more exams). Most repeated first.
- Most repeated · 3 of 12 exams
- 2082 Grade Increment · 5 marks
The following information is available from P and R Company as on 30th Asadh:
i. The cash book showed bank balance of Rs.50,000
ii. Cheque issued but not presented for payment Rs.2,000
iii. Bank charge of Rs.500 charged by bank but not entered in cash book
iv. Cheque of Rs.6,000 deposited into bank but not collected by the bank
v. Bank provided interest Rs.3,000 but not recorded in cash book
Required: Bank reconciliation statement
Similar questions: The following information is available from P (2082 Chaitra · Set B) · The following information is available from P (2081 Chaitra · Set B)
Answer
Bank Reconciliation Statement of P and R Company As on 30th Asadh
| Particulars | Amount (Rs) |
|---|---|
| Balance as per cash book | 50,000 |
| Add: Cheque issued but not presented for payment | 2,000 |
| Add: Interest credited by bank but not recorded in cash book | 3,000 |
| 55,000 | |
| Less: Bank charge debited by bank but not entered in cash book | (500) |
| Less: Cheque deposited but not yet collected by bank | (6,000) |
| Balance as per pass book | 48,500 |
Reasons: The unpresented cheque and the interest make the pass book balance higher than the cash book, so they are added. The bank charge and the uncollected cheque make it lower, so they are deducted.
Answer checked by Claude Sonnet · Oct 21, 2026
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- 2082 Chaitra · Set B · 5 marks
The following information is available from P and P Company as on 30th Shrawan:
i. The cash book showed balance of Rs.80,000
ii. Cheque issued but not presented for payment Rs.30,000
iii. Service charge of Rs.1,000 charged by bank but not entered in cash book
iv. Cheque of Rs.10,000 deposited into bank but not collected by the bank
v. Bank provided dividend Rs.5,000 but not recorded in cash book
Required: Bank reconciliation statement
Similar questions: BRS of P and R Company (2082 Grade Increment)
Answer
Bank Reconciliation Statement of P and P Company As on 30th Shrawan
| Particulars | Amount (Rs) |
|---|---|
| Balance as per cash book | 80,000 |
| Add: Cheque issued but not yet presented for payment | 30,000 |
| Add: Dividend collected by bank, not recorded in cash book | 5,000 |
| 1,15,000 | |
| Less: Service charge debited by bank, not entered in cash book | (1,000) |
| Less: Cheque deposited but not yet collected by bank | (10,000) |
| Balance as per pass book | 1,04,000 |
Answer checked by Claude Sonnet · Oct 21, 2026
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- 2081 Chaitra · Set A · 5 marks
The following information is available from B and B Company as on 30th Ashwin.
i. The cash book showed a balance of Rs 125,000.
ii. A cheque of Rs 1,000 was drawn but not presented for payment in Bank.
iii. Interest on overdraft Rs 5,000 debited only in pass book.
iv. Cheque of Rs 12,000 deposited into bank but not collected by the bank.
v. Dividend received Rs 15,000 credited in pass book but not recorded in cash book.
Required: Bank reconciliation statement.
Similar questions: BRS of Mijash company (2082 Preparatory · PABSON)
Answer
Bank Reconciliation Statement of B and B Company As on 30th Ashwin
| Particulars | Amount (Rs) |
|---|---|
| Balance as per cash book | 1,25,000 |
| Add: Cheque drawn but not yet presented for payment | 1,000 |
| Add: Dividend credited in pass book, not recorded in cash book | 15,000 |
| 1,41,000 | |
| Less: Cheque deposited but not yet collected by bank | (12,000) |
| Less: Interest on overdraft debited in pass book only | (5,000) |
| Balance as per pass book | 1,24,000 |
Answer checked by Claude Sonnet · Oct 21, 2026
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- 2081 Chaitra · Set B · 5 marks
The following information is available from P and P Company as on 30th Chaitra.
i. The cash book showed a balance of Rs.50,000.
ii. A cheque of Rs 5,000 was drawn but not presented for payment in Bank.
iii. Bank charge of Rs. 500 charged by Bank but not entered in cash book.
iv. Cheque of Rs. 2,000 deposited into bank but not collected by the bank.
v. Interest on investment of Rs. 1,000 collected by bank but not entered in cash book.
Required: Bank reconciliation statement.
Similar questions: BRS of P and R Company (2082 Grade Increment)
Answer
Bank Reconciliation Statement of P and P Company As on 30th Chaitra
| Particulars | Amount (Rs) |
|---|---|
| Balance as per cash book | 50,000 |
| Add: Cheque drawn but not yet presented for payment | 5,000 |
| Add: Interest on investment collected by bank, not entered in cash book | 1,000 |
| 56,000 | |
| Less: Bank charge not entered in cash book | (500) |
| Less: Cheque deposited but not yet collected by bank | (2,000) |
| Balance as per pass book | 53,500 |
Answer checked by Claude Sonnet · Oct 21, 2026
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- 2082 Preparatory · PABSON · 5 marks
The following information is available from Mijash company as of 30th Ashwin. Prepare Bank reconciliation statement.
i. The cash book showed a balance of Rs.1,25,000.
ii. A cheque of Rs.1000 was drawn but not presented for payment in bank.
iii. Interest on overdraft Rs.5000 debited only in passbook.
iv. Cheque of Rs.12,000 deposited into bank but not collected by bank.
v. Dividend received Rs.15,000 credited in pass book but not recorded in cash book.
Similar questions: The following information is available from B (2081 Chaitra · Set A)
Answer
Bank Reconciliation Statement of Mijash Company As on 30th Ashwin
| Particulars | Amount (Rs) |
|---|---|
| Balance as per cash book | 1,25,000 |
| Add: Cheque drawn but not yet presented for payment | 1,000 |
| Add: Dividend credited in pass book, not recorded in cash book | 15,000 |
| 1,41,000 | |
| Less: Cheque deposited but not yet collected by bank | (12,000) |
| Less: Interest on overdraft debited in pass book only | (5,000) |
| Balance as per pass book | 1,24,000 |
Reasons: The unpresented cheque and the dividend raise the pass book balance above the cash book, so they are added. The uncollected cheque and the overdraft interest lower it, so they are deducted.
Answer checked by Claude Sonnet · Oct 21, 2026
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- 2082 Chaitra · Set A · 5 marks
Study the following information:
i. Bank balance of an office as per cash book of 31st Ashar 2082 Rs.1,40,000
ii. Cheque issued but not presented for payment Rs.20,000
iii. Cheque deposited into bank but not collected by bank Rs.8,000
iv. Bank charges of Rs.5,000 debited in pass book but not recorded in cash book.
v. A customer directly deposited into bank Rs.25,000
Required: Bank reconciliation statement
Answer
Bank Reconciliation Statement As on 31st Ashar 2082
| Particulars | Amount (Rs) |
|---|---|
| Balance as per cash book | 1,40,000 |
| Add: Cheque issued but not yet presented for payment | 20,000 |
| Add: Amount deposited directly by customer into bank | 25,000 |
| 1,85,000 | |
| Less: Cheque deposited but not yet collected by bank | (8,000) |
| Less: Bank charges debited in pass book only | (5,000) |
| Balance as per pass book | 1,72,000 |
Reasons: The unpresented cheque and the direct deposit make the pass book balance higher than the cash book, so they are added. The uncollected cheque and the bank charges make the pass book balance lower, so they are deducted.
Answer checked by Claude Sonnet · Oct 21, 2026
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- 2082 Pre-board · PABSAN · 5 marks
The following information is available from Hari and Sunakhari Company as on 30th Poush 2082.
- The passbook showed a debit balance of Rs.25,000.
- A cheque was drawn but not presented for payment Rs.4,000.
- Bills collected by bank but not shown in cash book Rs.3,000.
- A cheque is deposited but not collected by bank Rs.2,000.
- Commission charged by bank but not shown in cash book Rs.2,500.
Required: Bank reconciliation statement
Answer
A debit balance in the pass book means the account is overdrawn. The statement is therefore started from the overdrawn pass book balance and the balance as per cash book (also an overdraft) is found.
Bank Reconciliation Statement of Hari and Sunakhari Company As on 30th Poush 2082
| Particulars | Amount (Rs) |
|---|---|
| Overdraft as per pass book | (25,000) |
| Add: Cheque deposited but not yet collected by bank | 2,000 |
| (23,000) | |
| Less: Cheque drawn but not yet presented for payment | (4,000) |
| (27,000) | |
| Less: Bills collected by bank but not shown in cash book | (3,000) |
| Add: Commission charged by bank but not shown in cash book | 2,500 |
| Overdraft as per cash book | (27,500) |
Check:
Reasons: The bank collection reduces the overdraft in the pass book, so it is deducted to reach the cash book overdraft. The bank commission increases the overdraft in the pass book, so it is added back.
Hence the overdraft as per cash book is Rs 27,500.
Answer checked by Claude Sonnet · Oct 21, 2026
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- 2082 Pre-board · PABSON Set B · 5 marks
Study the following information, 31 Ashad 2082:
i. Bank balance of an office as per cash book Rs.80,000.
ii. Cheques of Rs.40,000 were issued out of which a cheque of Rs.15,000 only was presented for payment.
iii. Cheques received amounting to Rs.10,000 were recorded in the cash book but were not sent to the bank for collection.
iv. The bank debited Rs.1,000 as service charges, which has not been entered in the cash book.
v. Interest on overdraft Rs.15,000 not recorded in cash book.
vi. A customer directly deposited into the bank Rs.27,000.
Required: Bank reconciliation statement
Answer
Cheques issued but not presented = Rs 40,000 - Rs 15,000 = Rs 25,000.
Bank Reconciliation Statement As on 31st Asadh 2082
| Particulars | Amount (Rs) |
|---|---|
| Balance as per cash book | 80,000 |
| Add: Cheques issued but not yet presented (40,000 - 15,000) | 25,000 |
| Add: Amount deposited directly by customer into bank | 27,000 |
| 1,32,000 | |
| Less: Cheques received but not sent to bank for collection | (10,000) |
| Less: Service charges debited by bank, not entered in cash book | (1,000) |
| Less: Interest on overdraft not recorded in cash book | (15,000) |
| Balance as per pass book | 1,06,000 |
Check:
Answer checked by Claude Sonnet · Oct 21, 2026
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- 2082 Pre-board · PABSON Set E · 1+1+1+1+1 marks
The following information is given:
ka. Cash book showed a balance of Rs.95,000 on ending of Push 31.
kha. Cheque deposited into bank but dishonored by bank Rs.8,000.
ga. Amount wrongly debited in pass book by bank Rs.10,000.
gha. Interest on investment of Rs.15,000 collected by bank but not debited in cash book.
nga. Cheque issued Rs.5,000 to creditor but not presented into bank for payment.
Required: Bank reconciliation statement
Answer
Bank Reconciliation Statement As on 31st Push
| Particulars | Amount (Rs) |
|---|---|
| Balance as per cash book | 95,000 |
| Add: Amount wrongly debited in pass book by bank (bank error) | 10,000 |
| Add: Interest on investment collected by bank, not recorded in cash book | 15,000 |
| Add: Cheque issued to creditor but not yet presented | 5,000 |
| 1,25,000 | |
| Less: Cheque deposited but dishonoured by bank | (8,000) |
| Balance as per pass book | 1,17,000 |
Check:
Answer checked by Claude Sonnet · Oct 21, 2026
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- CDC Model Question, Office Operation and Accountancy · 5 marks
A passbook of a business firm showed a bank balance of Rs. 65,000. While making comparison with cash book, the following discrepancies were found.
(a) Cheque issued but not presented for payment of Rs. 12,000.
(b) Cheque deposited but not collected by bank of Rs. 8,000.
(c) Bank charge debited only in passbook of Rs. 1,500.
(d) Interest on investment recorded only in passbook of Rs 6,000.
(e) A customer directly deposited amount of Rs. 9,000 into the bank but not recorded in cash book.
Required: Bank reconciliation statement (1+1+1+1+1)
Answer
Bank Reconciliation Statement
(Starting from passbook balance)
| Particulars | Amount (Rs) |
|---|---|
| Balance as per passbook | 65,000 |
| Add: Cheque deposited but not collected by bank | 8,000 |
| Add: Bank charges debited only in passbook | 1,500 |
| Total | 74,500 |
| Less: Cheque issued but not presented for payment | 12,000 |
| Less: Interest on investment recorded only in passbook | 6,000 |
| Less: Customer directly deposited into bank but not recorded in cash book | 9,000 |
| Balance as per cash book | 47,500 |
Therefore, the cash book balance is Rs. 47,500.
Answer checked by Claude Sonnet · Oct 21, 2026
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Questions from SEE 2082 Office Operation and Accountancy, RE-3011'A' (Board exam, Chaitra 2082 (scan); Set A is pages 1-6 of the combined PDF), SEE 2082 Office Operation and Accountancy, RE-3011'B' (Board exam, Chaitra 2082 (scan); Set B is pages 7-12 of the combined PDF), SEE 2081 Office Operation and Accountancy, RE-3011'A' (Board exam, 2081 (scan)), SEE 2081 Office Operation and Accountancy, RE-3011'B' (Board exam, 2081 (scan)), CDC Model Question, Office Operation and Accountancy (CDC model paper, 5 images (_-_1 to _-_5)), SEE Grade Increment 2082 (2026) Office Operation and Accountancy, GI-3011 (Board exam (Grade Increment), 2082; six page scans, bilingual, 75 marks), SEE 2078 (2022) Optional II Office Operation and Accountancy (Board exam, 2078, old course (2 h 15 m, 5x1 + 8x5 + 3x10); four page scans. The page calls it a model; edusanjal lists the same paper as the SEE 2078 past paper. Only questions that fit the current outline are taken), SEE 2075 (2019) Optional II Office Management and Account, RE-301 (Board exam, 2075, old course (2 h 15 m); typed text plus table image. Only questions that fit the current outline are taken), SEE 2074 (2018) Optional II Office Management and Account, RE-301 (Board exam, 2074, old course (2 h 15 m); typed text plus table image. Only questions that fit the current outline are taken), CDC model question (Auditing, 75 marks, 2 h 15 m) (CDC model paper for the Auditing subject (earlier course), posted as an 'Account 2080' model; only the questions that fit the current Accountancy outline are taken), PABSAN SEE Pre-Board 2082 Office Practice and Accountancy (Pre-board exam of the National Private and Boarding Schools' Association Nepal (PABSAN), 2082; six page scans), PABSON SEE Pre-Board 2082 Office Practice and Accounting, Set B (3011'B') (Pre-board exam of PABSON, 2082-10-29; six page scans), PABSON SEE Pre-Board 2082 Office Management and Account, Set E (3011'E') (Pre-board exam of PABSON, 2082-10-22; seven page scans) and PABSON SEE Preparatory Examination 2082 Office Practice and Accountancy (3011) (Preparatory (pre-board) exam of PABSON, 2082-10-22; six page scans). Answers are written for this site; check them against your class notes.
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