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Page No 13.41:

Answer:

Bank Reconciliation Statement

S. No.

Particulars

Plus Items (Rs)

Minus Items

(Rs)

(i)

Debit balance as per the Cash Book

15,000

 

(ii)

Cheques deposited but not cleared

 

1,000

(iii)

Cheques issued but not presented

1,500

 

(iv)

Bank Interest

200

 

 

Credit Balance as per the Pass Book

 

15,700

 

 

16,700

16,700

 

 

 

 

 

Page No 13.41:

Answer:

Bank Reconciliation Statement

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Cash Book

75,000

 

(i)

Cheques Rs 2,000 and Rs 3,000 drawn to S.Sahai and Man Mohan respectively but was not presented for payment

 

5,000

 

(ii)

Cheques paid into bank but not credited

 

1,900

(iii)

Bank Charges not yet entered in the Cash Book

 

100

 

Balance as per the Pass Book

 

78,000

 

 

80,000

80,000

 

 

 

 

 

Page No 13.41:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Cash Book

15,000

 

(i)

Cheques Issued but not presented for payment (1,850+1,000+1,750)

 

4,600

 

(ii)

Cheques deposited but not yet cleared

 

4,100

 

Balance as per the Pass Book

 

15,500

 

 

19,600

19,600

 

 

 

 

 



Page No 13.42:

Answer:

Bank Reconciliation Statement

as on March 31,2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Cash Book

72,950

 

(i)

Cheques sent to bank but not yet cleared

 

43,769

(ii)

Cheques issued but not yet presented for payment

29,344

 

 

Balance as per the Pass Book

 

58,525

 

 

1,02,294

1,02,294

 

 

 

 

 

Page No 13.42:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Cash Book

75,000

 

(i)

Two cheques Rs 5,000 and Rs 7,000 were deposited but were not cleared

 

 

12,000

(ii)

Three cheques Rs 6,000 , Rs 8,000 and Rs 12,000 were issued but were not presented for payment

 

26,000

 

(iii)

Bank allowed Interest

1,250

 

(iv)

Bank Charges

 

150

 

Balance as per the Pass Book

 

90,100

 

 

1,02,250

1,02,250

 

 

 

 

 

Page No 13.42:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Cash Book

23,000

 

(i)

Cheques deposited but not cleared

 

12,000

(ii)

Three cheques Rs 6,000 , Rs 8,000 and Rs 12,000 were issued but were not presented for payment

 

26,000

 

(iii)

Bank allowed Interest

125

 

(iv)

Bank Charges

 

100

 

Balance as per the Pass Book

 

37,025

 

 

49,125

49,125

 

 

 

 

 

Page No 13.42:

Answer:

Bank Reconciliation Statement

as on June 30, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Cash Book

12,000

 

(i)

Cheques paid in to bank but not cleared

 

1,500

(ii)

Receipt side of Cash Book undercast

200

 

(iii)

Amount directly deposited by customer

3,000

 

(iv)

Cheque issued in June but presented in July

2,200

 

(v)

Bank allowed Interest 

330

 

 

Bank Charges

 

60

 

Balance as per the Pass Book

 

16,170

 

 

17,730

17,730

 

 

 

Page No 13.42:

Answer:

Bank Reconciliation Statement 

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Cash Book

12,500

 

(i)

Cheques Issued but not yet presented for payment

6,000

 

(ii)

Cheques deposited into bank but not collected

 

9,000

(iii)

Bank paid Insurance Premium

 

5,000

(iv)

Bank Charges

 

300

(v)

Amount directly deposited by a customer

8,000

 

(vi)

Interest on Investment Collected by bank

2,000

 

 

Balance as per the Pass Book

 

14,200

 

 

28,500

28,500

 

 

 

 

 

Page No 13.42:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Cash Book

23,650

 

(i)

Cash deposited into bank but not entered in the Pass book

 

2,860

(ii)

Bank Charges not entered the Cash Book

 

70

(iii)

Bank Charges for discounting bill not recorded in the Cash Book

 

270

(iv)

Cheques issued but not presented for payment

16,720

 

(v)

Amount directly deposited by the debtor

1,000

 

(vi)

Cheque received from Ram Babu was dishonoured and not recorded in Cash Book

 

 

550

 

Balance as per the Pass Book

 

37,620

 

 

41,370

41,370

 

 

 

 



Page No 13.43:

Answer:

Bank Reconciliation Statement

as on July 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

(i)

Balance as per the Pass Book

50,000

 

(ii)

Three Cheques of Rs 6,000, Rs 3,937, Rs 1,525 were issued but not presented for payment in July, 2014

 

 

11,462

(iii)

Cheques sent to bank for collection but not entered in the Pass Book

1,150

 

(iv)

Bank charges not entered in the Cash Book

460

 

(v)

Bank allowed interest

 

100

 

Balance as per the Cash Book

 

40,048

 

 

51,610

51,610

 

 

 

 

Page No 13.43:

Answer:

Bank Reconciliation Statement

Particulars

Amount

(Rs)

Amount

(Rs)

Credit Balance as per Bank Pass Book

 

6,000

Add: Transactions which have increased the balance of Other Book 

 

 

Cheque paid into bank on March 29 but not credited till March 31

800

 

Cheque received but not paid into bank

160

 

Bank charges debited by bank

10

970

Less: Transactions which have reduced the balance of Other Book

 

 

Cheques issued but not presented for payment

600

 

Cheque received but he entry was omitted in pass book

250

 

Interest directly credited by bank

85

935

Debit Balance as per Cash Book

 

6,035

 

Page No 13.43:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Pass Book

8,500

 

(i)

Cheques issued but not presented in March 2014 (1,200 + 200)

 

1,400

(ii)

Cheque and Cash of Rs 4,800 were deposited but only Rs 3,800 entered in the Pass Book till March 2014

 

1,000

 

(iii)

Amount directly deposited by Customer

 

800

(iv)

Bank allowed interest

 

200

(v)

Bank Charges

30

 

 

Balance as per the Cash Book

 

7,130

 

 

9,530

9,530

 

 

 

 

Page No 13.43:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Pass Book

62,000

 

(i)

Cheque deposited but not credited not credited in the Pass book during

March 2014 (3,500 + 2,500 + 2,000)

8,000

 

(ii)

Cheques Issued but not presented in March 2014 (4,000 + 4,500)

 

8,500

(iii)

Cheque received from Customer was recorded in Cash Book but not sent to Bank

1,000

 

(iv)

Bank Charges

1,000

 

 

Bank allowed interest

 

2,000

(v)

Interest on Investment Collected by bank but not entered in the Cash Book

 

2,500

 

Balance as per the Cash Book

 

59,000

 

 

72,000

72,000

 

 

 

 

Page No 13.43:

Answer:

Bank Reconciliation Statement

as on April 01, 2016

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

Overdraft  as per the Cash Book

 

4,000

Cheques deposited but not Cleared

 

1,000

Cheques Issued but not presented for payment

700

 

Bank Charged Interest

 

60

Bank Charges

 

50

Overdraft  as per the Pass Book

 4,410

 

 

5,110

5,110

 

 

 

 



Page No 13.44:

Answer:

Bank Reconciliation Statement

as on March 31,2016

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

Overdraft  as per the Cash Book

 

18,000

Cheque deposited in March but cleared in April

 

6,000

Cheque Issued in March but presented for payment in April

7,000

 

Bank Charged Interest

 

500

Bank Charges

 

20

Overdraft  as per the Pass Book

17,520

 

 

24,520

24,520

 

 

 

 

Page No 13.44:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Overdraft  as per the Cash Book

 

1,72,985

(i)

Cheques issued but not presented for payment

60,000

 

(ii)

Cheques deposited but not collected

 

75,000

(iii)

Cheque deposited but dishonoured

 

15,000

(iv)

Bill sent for collection honoured but not entered in the Cash Book

1,50,000

 

(v)

Bank Charges

 

1,500

(vi)

Bank Interest

 

8,500

 

Overdraft as per the Pass Book

62,985

 

 

 

2,72,985

2,72,985

 

 

 

 

 

Page No 13.44:

Answer:

Bank Reconciliation Statement

as on March 31,2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Credit bank balance  as per the Cash Book

 

10,500

(i)

Cheque issued but not presented for payment

540

 

(ii)

Post-dated Cheque entered in the Cash Book but not deposited in the Bank

 

100

(iii)

Cheque deposited but not cleared

 

1,200

 

Cheque dishonoured

 

400

(iv)

Insurance premium paid by bank was not entered in the Cash Book

 

50

(v)

Bank Charges

 

15

 

Bank allowed Interest

25

 

 

Overdraft as per the Pass Book

11,700

 

 

 

12,265

12,265

 

 

 

 

Page No 13.44:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Overdraft as per the Cash Book

 

40,500

(i)

Cheque issued but not presented for payment

5,000

 

(ii)

Post-dated Cheque entered in the Cash Book but not deposited in the bank

 

900

(iii)

Cheques deposited into bank but not collected

 

10,200

 

Cheque dishonoured

 

4,000

(iv)

Rebate on retiring of bill not entered in the Cash Book

 150

 

 

Overdraft as per the Pass Book

50,450

 

 

 

55,600

55,600

 

 

 

 

 



Page No 13.45:

Answer:

Bank Reconciliation Statement

Particulars

Amount

(Rs)

Amount

(Rs)

Overdraft Balance as per Cash Book

 

40,500

Add:

 

 

(i) Post-dated cheque could not presented for payment

900

 

(ii) Cheques deposited but not collected and cheque dishonoured (10,200 + 4,000)

14,200

 

(iii) Insurance premium paid by bank not entered in the Cash Book

500

15,600

 

 

56,100

 Less:

 

 

(iv) A bill of 10,000 was retied by bank under a rebate of 150, but the full amount was credited only in cash book

150

 

(v) A cheque was drawn in favour of Manohar but was not presented for payment

5,000

5,150

Overdraft Balance as per Pass Book

 

50,950

 

Page No 13.45:

Answer:

Bank Reconciliation Statement

as on March 31,2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Overdraft as per the Pass Book

 

2,500

(i)

Cheques issued for Rs 5,000 but cheques of Rs 3,000 cleared till March

 

 

2,000

(ii)

Cheque issued but not entered in the Cash Book

 1,000

 

(iii)

Cheque deposited but cleared in April

500

 

(iv)

Bill dishonoured

1,000

 

(v)

Cheque entered in the Cash Book but not deposited

500

 

(vi)

Interest allowed not recorded in the Cash Book

 

200

 

Overdraft as per the Cash Book

1,700

 

 

 

4,700

4,700

 

 

 

 

 

Page No 13.45:

Answer:

Bank Reconciliation Statement

Particulars

Amount

(Rs)

Amount

(Rs)

Overdraft Balance as per Pass Book

 

75,000

Add:

 

 

Cheque issued but not presented for payment

5,000

 

Interest on investment directly collected by bank

6,000

 

Directly deposit by customer into bank

3,000

14,000

Less:

 

 

Cheque deposited but not credited in Pass Book

2,500

 

Cheque issued but not banked

1,000

 

Interest debited by bank

2,500

6,000

 

 

 

Overdraft Balance as per Pass Book

 

83,000

 

Page No 13.45:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Overdraft as per the Pass Book

 

1,07,000

(i)

Cheque issued in March 2015 but presented in April 2015

 

9,000

(ii)

Cheques deposited but not cleared during March 2015

22,000

 

(iii)

Interest on Overdraft

12,000

 

(iv)

Interest on Investment not recorded in the Cash Book

 

50,000

(v)

Bank Charges

500

 

(vi)

Amount of bill dishonoured not entered in the Cash Book

8,000

 

 

Overdraft as per the Cash Book

1,23,500

 

 

 

1,66,000

1,66,000

 

 

 

 

Page No 13.45:

Answer:

Bank Reconciliation Statement

as on March 31,2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Debit Balance as per the Pass Book

 

10,000

(i)

Cheque issued in March but presented for payment in April

 

5,000

(ii)

Cheques deposited but not cleared in March

2,800

 

(iii)

Bank Charges not entered in the Cash Book

25

 

 

Interest on Investment collected by bank not entered in the Cash Book

 

350

(iv)

Cheque entered in the Cash Book but not deposited in bank

600

 

 

Credit Balance (Overdraft ) as per the Cash Book

11,925

 

 

 

15,350

15,350

 

 

 

 



Page No 13.46:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Overdraft as per the Pass Book

 

5,220

(i)

Cheques deposited but not cleared

6,000

 

(ii)

Cheques dishonoured not entered in the Cash Book

800

 

(iii)

Bank Charges

50

 

(iv)

Interest on Overdraft excess credited in the Cash Book

 

200

(v)

Amount wrongly credited in the Pass Book

 

900

(vi)

Cheques issued but not presented for payment

 

400

 

Balance as per the Cash Book

 

130

 

 

6,850

6,850

 

 

 

 

 

Page No 13.46:

Answer:

Bank Reconciliation Statement

as on March 31,2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Debit balance as per the Pass Book

 

2,500

(i)

Cheques issued but not presented in March

 

2,000

(ii)

Cheque deposited in March but cleared in April

500

 

(iii)

Bill dishonoured was not entered in the Cash Book

2,000

 

(iv)

Cheque debited in the Cash book but not deposited into bank

 300

 

(v)

Interest allowed by bank but was not entered in the Cash Book

 

400

 

Overdraft as per the Cash Book

2,100

 

 

 

4,900

4,900

 

 

 

 

Page No 13.46:

Answer:

Bank Reconciliation Statement

as on October 31, 2015

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

(i)

Overdraft as per the Pass Book

 

16,500

(ii)

Interest on Overdraft

 1,250

 

(iii)

Bank Charges

35

 

(iv)

Cheques issued but not presented for payment

 

11,500

(v)

Cheques deposited but not cleared

2,500

 

(vi)

Interest on Investment was not recorded in the Cash Book

 

1,800

 

Overdraft as per the Cash Book

26,015

 

 

 

29,800

29,800

 

 

 

 

Page No 13.46:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

(i)

Overdraft as per the Pass Book

 

10,000

(ii)

Cheques issued but not presented for payment during March

 

20,000

(iii)

Interest charged by bank on Overdraft

1,500

 

(iv)

Cheques deposited in to bank but not collected

20,000

 

(v)

Insurance premium paid by bank but not entered in the Cash Book

100

 

 

Overdraft as per the Cash Book

8,400

 

 

 

30,000

30,000

 

 

 

 

Page No 13.46:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Overdraft as per the Pass Book

 

33,575

(ii)

Amount directly collected by the bank

 

2,800

(iii)

Amount deposited in March but credited in April

7,500

 

(iv)

Cheque issued in March but presented for payment in April

 

2,500

 

Overdraft as per the Cash Book

31,375

 

 

 

38,875

38,875

 

 

 

 

Note: In adjustment (i) as cheque is dishonoured on April 01, 2016 i.e. after the period for which Balance as per Pass Book is given. Thus, no adjustment is required in either of two books.



Page No 13.47:

Answer:

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

(i)

Overdraft as per the Pass Book (Account no I)

 

14,724

(ii)

Cheques issued but not presented for payment

 

6,429

(iii)

Cheques deposited but not cleared

9,751

 

(iv)

Interest Charged on Overdraft

607

 

(v)

Bank Charges

140

 

(vi)

Transfer of funds from Account No II to Account No I not entered in the Cash Book

 

5,000

 

Overdraft as per the Cash Book

15,655

 

 

 

26,153

26,153

 

 

 

 

Page No 13.47:

Answer:

Bank Reconciliation Statement

as on January 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Balance as per the Cash Book

5,610

 

(i)

Three Cheques of  M. Mohan & Bros, T.P. Bhalla & Co and S. Leader & Sons

of Rs 1,550 Rs 740 and Rs 2,130 respectively were received but not cleared

 

 

4,420

(ii)

Three Cheques of V. Kumar & Co, R. Ramdas & Co and B. Bansal & Bros. of

Rs 300, Rs 780 and Rs 340 respectively were issued but not presented for payment

 

1,420

 

(iii)

Bank Charges

 

10

(iv)

Life Insurance premium paid by bank not recorded in the Cash Book

 

250

(v)

Interest on Government Securities received by bank

300

 

 

Balance as per the Pass Book

 

2,650

 

 

7,330

7,330

 

 

 

 

Note: In Cash Book cheque received from G. Basu & Co is debited with Rs 1,000 and at the time of dishonour entry is reversed by crediting G. Basu & Co with Rs 1,000. Therefore, its net effect is nil in Cash Book.



Page No 13.48:

Answer:

Bank Reconciliation Statement

Particulars

Amount

(Rs)

Amount

(Rs)

Balance as per Cash Book (Dr.)

 

4,290

Add: Cheques issued but not presented for payment

 

 

Arabinda Ghoshal

600

 

Roy Brothers

350

 

Interest allowed by Bank, but not entered in the Cash Book

42

 

Dividend collected on Investment, but not entered in the Cash Book

250

1,242

 

 

5,532

Less: Cheque deposited in the Bank, but not yet collected

 

 

Bhaskar Bhattarcharjee

150

 

Niren Acharya

300

 

Bank Charges not entered in the Cash Book

5

 

Incidental Charges not entered in the Cash Book

10

465

Balance as per Pass Book

 

5,067

 



Page No 13.49:

Answer:

(a) Without correcting Cash Book Balance

 

Bank Reconciliation Statement

as on March 31,2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

(i)

Bank Balance as per Cash Book

40,000

 

(ii)

Cheques issued but not encashed

10,000

 

(iii)

Cheques deposited but not cleared

 

15,000

(iv)

Interest on Investments collected by Bank

500

 

(v)

Cheques deposited directly in Bank

12,500

 

(vi)

Bank Charges

 

100

 

Balance as per the Pass Book

 

47,900

 

 

63,000

63,000

 

 

 

 

 

(b) After correcting Cash Book Balance

Cash Book (Adjusted)

for the month of March 31, 2016

Dr.

 

 

 

 

Cr.

Date

Particulars

Bank

(Rs)

Date

Particulars

Bank (Rs)

2015

 

 

2015

 

 

Mar. 31

Balance b/d

40,000

Mar. 31

Bank Charges

100

 

Interest on Investments

500

 

Balance c/d

52,900

 

Cheques omitted to enter

12,500

 

 

 

 

 

53,000

 

 

53,000

 

 

 

 

 

 

 

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Adjusted Balance as per the Cash Book

52,900

 

(i)

Cheque issued but not encashed

10,000

 

(ii)

Cheques deposited but not cleared

 

15,000

 

Balance as per the Pass Book

 

47,900

 

 

62,900

62,900

 

 

 

 

Page No 13.49:

Answer:

Cash Book (Adjusted)

for the month of March 31, 2016

Dr.

 

 

Cr.

Date

Particulars

Bank

(Rs)

Date

Particulars

Bank

(Rs)

2015

 

 

2015

 

 

Mar. 31

Cheques Omitted to enter

3,000

Mar. 31

Balance b/d (Overdraft)

80,000

 

Bills Collection

20,000

 

Adjustment for undercasting

1,000

 

Bank Charges

100

 

Cheques returned

4,000

 

Balance c/d

66,900

 

Cheque recorded twice

5,000

 

 

90,000

 

 

90,000

 

 

 

 

 

 

 

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Plus Items

(Rs)

Minus Items

(Rs)

 

Overdraft as per the (adjusted) Cash Book

 

66,900

(i)

Cheques recorded in the Cash Book but not sent to bank for collection

 

10,000

(ii)

Cheque issued but not cleared on technical grounds

3,000

 

 

Overdraft as per the Pass Book

73,900

 

 

 

76,900

76,900

 

 

 

 

 

Page No 13.49:

Answer:

Amended Cash Book is as follows:

Cash Book (Bank Column)

Dr.

Cr.

Date

Particulars

Amount 

(Rs)

Date

Particulars

Amount

(Rs)

 

 

 

 

 

 

Mar. 1

Balance b/d

95,000

Mar. 4

Amit

20,000

Mar. 6

Karun Carpets

50,000

Mar. 5

Cash A/c

20,000

Mar. 6

Tarun and Co.

1,10,000

Mar. 7

Cash A/c

1,00,000

Mar. 7

Interest Collected

5,000

Mar. 10

MTNL

6,000

Mar. 7

Dividend Collected

5,000

Mar. 11

BSES

11,000

Mar. 17

F.D Proceeds

2,50,000

Mar. 25

Karan & Co.

1,20,000

Mar. 27

Universal Granities

70,000

Mar. 26

F.D Proceeds Reversed

2,50,000

Mar. 29

Albey Stores

50,000

Mar. 26

Grey & Co.

10,000

 

 

 

Mar. 26

John Bros.

20,000

 

 

 

Mar. 27

Jacob Trading Co.

30,000

 

 

 

Mar. 31

Drawings A/c (LIC)

10,000

 

 

 

Mar. 31

Interest

100

 

 

 

Mar. 31

Bank Charges

750

 

 

 

Mar. 31

Balance c/d

37,150

 

 

 

 

 

 

 

 

6,35,000

 

 

6,35,000

 

 

 

 

 

 

 

Bank Reconciliation Statement

as on March 31, 2016

S. No.

Particulars

Details

Amount

(Rs)

 

Balance as per the Amended Cash Book

 

37,150

 

Add:

 

 

 

Cheque issued but not yet presented for payment

60,000

 

 

 

 

 

 

Less:

 

 

 

Cheques deposited but not yet cleared

50,000

10,000

 

Closing Balance of Pass Book

 

47,150

 

 

 

 

 



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