Loading Tutorstips...
✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question 15 Chapter 13 – Class 11 Unimax
15. From the following particulars of D.K. Traders, prepare a bank reconciliation statement as on 30.4.2019:
(1) Bank balance as per cash book (overdraft) ₹ 3,250.
(2) following cheque were issued in April ,2019 but were presented in May,2019-4400, ₹ 700 and ₹ 300.
(3) following cheques were deposited into bank in April, 2019:
A-₹ 1,000: B-₹ 200: C-₹ 500: D-₹ 10.
All the cheque were collected and credited by the bank in May, 2019 with the exception of cheque of D, which was collected in April,2019.
(4) Bank cheque and interest on overdraft wee debited in the pass book, but the same were not recorded in the cash book 75.
(5) Pass book is credited for ₹ 100, being directly paid in by a customer.
(6) Also credited by bank is the amount of a cheque for ₹ 75 deposited, but not entered in the cash book.
(7) Bank has wrongly credited the account of the firm for a cheque deposited by K.D. enterprises ₹ 200.
| Particulars | Details | Amount |
|---|---|---|
| Balance as per cash book (overdraft) | 3,250 | |
| Add: 1. Cheque deposited but not credited (A-₹ 1,000, B-₹ 200, C-₹ 500) | 1,700 | |
| 2. Bank charges & interest on overdraft | 75 | 1,775 |
| 5,025 | ||
| Less:1. Cheque issued but not presented (400+700+300) | 1,400 | |
| 2. Directly paid by customer | 100 | |
| 3. credited by Bank | 75 | |
| 4. wrong credit given by bank | 200 | 1,775 |
| Balance as per pass book (Dr) | 3,250 | |
Economics Educator
Mrs. Dilgeerjot Kaur holds a B.Com and M.Com degree and has over 9 years of teaching experience in microeconomics, macroeconomics, and business economics.
This guide covers "Question 15 Chapter 13 – Class 11 Unimax", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to Chapter 13 - Bank Reconciliation Statement - Unimax.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
You can take our custom-built interactive practice quiz directly on this page to test your understanding of "Question 15 Chapter 13 – Class 11 Unimax" instantly.
