Question 20 Chapter 13 – Class 11 Unimax

Question 20 Chapter 13 – Class 11 Unimax

20. On 31st December 2019, the pass book of a merchant showed a credit balance of ₹ 3,357.
The cheque and drafts sent to the but not collected amounted to ₹ 790 and three cheque for ₹ 300, ₹ 150 ₹ 200 respectively were not presented for payment till 31st January next.
Bank has paid a bill amounting to ₹ 1,000 but it has not been entered in the cash book, and a bill receivable for ₹ 500 which was discounted with the bank dishonourd on the date.
The bank has charged ₹ 13 as its commission for collection cheque and has allowed interest ₹ 10 on the trader’s balance.
Prepare a bank reconciliation statement and show the balance as it would appear in the cash book.

The solution of Question 20 Chapter 13 – Class 11 Unimax

Particulars	Details	Amount
Balance as per pass book (Cr)		3,357
Add: 1. Cheques & draft sent to bank but not collected & credited by bank	790
2. A bill paid by bank, not record4ed in cash book	1,000
3. A bill receivable dishonoured on due date	500
4. Bank charges commission for the collected of outstation cheques	13	2,303
		5,660
Less:1. Cheque issued but not presented for payments (300+150+200)	650
2. Interest allowed by bank	10	650
Balance as per cash book		5,000