Question 2 Chapter 13 – Class 11 Unimax

Question 2 Chapter 13 – Class 11 Unimax

The cash book of a merchant showed a bank balance of ₹ 7,500 on 31st December 2019. On going through the cash book, it was found that two cheques for ₹ 500 and ₹ 700 deposited in the month of December were not credited in the passbook till January 1, 2020, and three cheques for ₹ 600, ₹ 800, and ₹ 1,200 issued on December 28, were not presented for payment till January 3, 2020. In addition to this ₹ 10 as bank charges for which there were no corresponding entries in the cash book.
Prepare a bank reconciliation statement on dec.31,2019

The solution of Question 2 Chapter 13 – Class 11 Unimax

Particulars	Details	Amount
Balance as per cash book (Dr)		7,500
Add: 1. Cheques issued but not presented (600+800+1,200)	2,600
2. Interest credited by bank	0	2,600
		10,100
Less:1. Cheque paid but not cleared (500+700)	1,200
2. Bank charges	10	1,210
Balance as per pass book		8,890