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Page No 13.41:
Question 1:
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:
Question 2:
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 |
|
|
|
|
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:
Question 3:
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 |
|
|
|
|
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:
Question 4:
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 |
|
|
|
|
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:
Question 5:
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 |
|
|
|
|
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:
Question 6:
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 |
|
|
|
|
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:
Question 7:
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 |
|
|
|
|
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:
Question 8:
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 |
|
|
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:
Question 9:
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 |
|
|
|
|
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:
Question 10:
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 |
|
|
|
|
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:
Question 11:
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 |
|
|
|
|
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:
Question 12:
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 |
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:
Question 13:
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 |
|
|
|
|
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:
Question 14:
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 |
|
|
|
|
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:
Question 15:
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 |
|
|
|
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:
Question 16:
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 |
|
|
|
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:
Question 17:
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 |
|
|
|
|
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:
Question 18:
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 |
|
|
|
|
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:
Question 19:
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 |
|
|
|
|
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:
Question 20:
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 |
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:
Question 21:
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 |
|
|
|
|
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:
Question 22:
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 |
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:
Question 23:
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 |
|
|
|
|
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:
Question 24:
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 |
|
|
|
|
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:
Question 25:
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 |
|
|
|
|
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:
Question 26:
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 |
|
|
|
|
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:
Question 27:
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 |
|
|
|
|
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:
Question 28:
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 |
|
|
|
|
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:
Question 29:
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.
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:
Question 30:
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 |
|
|
|
|
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:
Question 31:
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.
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:
Question 32:
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 |
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:
Question 33:
(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 |
|
|
|
|
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:
Question 34:
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 |
|
|
|
|
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 |
|
|
|
|
View NCERT Solutions for all chapters of Class 13