15. The following informations are given:

1. नगदी किताब अनुसार बैंक मौज्दात रु ३०,००০০। Cash book showed a debit balance of Rs. 30,000

ii. चेक बैंकमा जम्मा गरिउको तर बैंकले फिर्ता गरेको रु. ४,०००। Cheque deposited into bank but not credited by bank Rs. 4,000

आसामीबाट रकम सोफै दाखिला गरेको रु. २५०० । A customer directly deposited into bank Rs. 2500.

iv. बैंक शुल्क बैंकले सोझै खाताबाट कटाएको रु. २५०० Service charge shown in passbook only Rs. 250.

V. चेक काटिएको तर समयमा बैंक दाखिला नगरिएको। Cheque issued but presented for payment of Rs. 4,000.

To reconcile the cash book balance with the passbook balance, we can account for the differences listed and compute the correct balance in the bank statement. Let’s address each item step-by-step.

1. **Cash Book Balance (नगदी किताब अनुसार बैंक मौज्दात)**: The cash book shows a debit balance of **Rs. 30,000**. This is the balance according to the company's records.

2. **Cheque deposited but not credited by the bank (चेक बैंकमा जम्मा गरिउको तर बैंकले फिर्ता गरेको रु. ४,०००)**: Rs. **4,000** has not been credited by the bank, so this needs to be **subtracted** from the cash book balance because it's not reflected in the bank's passbook.

   Adjustment: - Rs. 4,000

3. **Direct deposit by customer (आसामीबाट रकम सोफै दाखिला गरेको रु. २५००)**: A customer directly deposited Rs. **2,500** into the bank. This is **added** to the cash book balance as it’s not recorded in the cash book but is included in the bank statement.

   Adjustment: + Rs. 2,500

4. **Service charge deducted by bank (बैंक शुल्क बैंकले सोझै खाताबाट कटाएको रु. २५०)**: The bank deducted Rs. **250** as service charge. This is not recorded in the cash book, so we need to **subtract** it from the cash book balance.

   Adjustment: - Rs. 250

5. **Cheque issued but not presented (चेक काटिएको तर समयमा बैंक दाखिला नगरिएको)**: A cheque for Rs. **4,000** was issued but has not yet been presented for payment, meaning it has not yet been debited by the bank. Since this amount is already deducted from the cash book but not in the bank statement, it needs to be **added** back.

   Adjustment: + Rs. 4,000

### Bank Reconciliation Statement Calculation:

\[
\text{Adjusted Bank Balance} = 30,000 - 4,000 + 2,500 - 250 + 4,000
\]

Let’s compute this: 

\[
\text{Adjusted Bank Balance} = 30,000 - 4,000 + 2,500 - 250 + 4,000 = 32,250
\]

So, the **adjusted passbook balance** is **Rs. 32,250**.

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Would you like a detailed breakdown of how each adjustment works or any further clarification?

Here are some relative questions to extend this topic:
1. What is the purpose of a bank reconciliation statement?
2. How does the direct deposit by a customer affect the reconciliation process?
3. What other items might typically cause a difference between the cash book and the passbook?
4. How can a business prevent or reduce discrepancies in bank reconciliation?
5. How do bank fees impact the cash book if not recorded?

**Tip:** Regular reconciliation helps ensure that the cash book and bank records stay aligned, reducing errors or fraud risks.

नगदी किताब अनुसार बैंक मौज्दात रु ३०,००००। Cash book showed a debit balance of Rs. 30,000. Cheque deposited into bank but not credited by bank Rs. 4,000. A customer directly deposited into bank Rs. 2500. Service charge shown in passbook only Rs. 250. Cheque issued but presented for payment of Rs. 4,000.

Learn how to reconcile a cash book balance of Rs. 30,000 with the bank statement by adjusting for cheque deposits, direct customer deposits, service charges, and issued cheques. This example explains each step involved in calculating the adjusted passbook balance, resulting in Rs. 32,250. Ideal for students in Grades 10-12 studying financial reconciliation.

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