Page 304 - Account 10

Illustration - 3
Prepare Bank Reconciliation Statement, AGF No. 15 from the following information Bank
balance as per Bank Cash Book on 30 Paush, 2074 was Rs. 39,000 while comparing to the
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Pass Book the following were found.
a. The office issued the following cheques on 25 of Paush, 2074 was not presented into
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the bank for payment,
i. Cheque no. 12345 to Raymond Furnitures, Kapan of Rs. 7,000.
ii. Cheque no. 12346 to Royal Stationeries, Thamel of Rs. 3,000.
b. An amount of Rs. 900 undercasted in the Cr. side of Bank Cash Book.
c. The following amounts were deposited by the office on 28 Poush but were not
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collected till the end of the month.
i. Excess amount over the advance given to Officer S.N. Pandit Rs. 500.
ii. Loan advanced to nearby office received back Rs. 8,000.
iii Additional Budget Release received from the office of the Treasury and
Comptroller Rs. 25,000.
d. The balance shown by Bank Pass Book at the end of the month was Rs. 14,600.
Government of Nepal AGF No. 15
Office/Department/Ministry
Bank Reconciliation Statement
For the month of Poush, 2074
Bank Balance as per Bank Pass Book Rs. 14600
Add: Amount undercasted in Cr. side of Bank Cash Book 900
Amount deposited but not collected:
Excess over advance returned 500
Loan advanced returned back 8,000
Additional budget release received 25,000 Rs. 33,500 Rs. 34,400
Rs. 49,000
Less: Cheques issued but not presented for payment
Cheque no. 12345 to Raymond Furniture Rs. 7,000
Cheque no. 12346 to Basyal Stationeries Rs. 3,000 Rs. 10,000

Balance as per Bank Cash Book Rs. 39,000
Submitted by: ..................... Position: ..................... Date: .....................
Approved by: ..................... Position: ..................... Date: .....................

E. Monthly Statement of Security Deposits (AGF No. 19)
Every office should prepare monthly reports regarding the transaction related to
security deposits and present to the concerned Ministry/Departments/Offices. While
preparing the report, a separate Bank Reconciliation Statement (AGF No.15) related with
security deposit account has to be prepared. It is prepared as per the format prescribed
under AGF No.19. An specimen is given below:

304 Aakar’s Office Practice and Accountancy - 10 Monthly Statement 305