Question 23 Chapter 13 – Class 11 Unimax

Question 23 Chapter 13 – Class 11 Unimax

23. From the following particulars, prepare a bank reconciliation statement as on 31.12.2029:
(1) bank balance as per pass book ₹ 62,000 on 31.12.2019.
(2) the following cheque were paid into the in December 2019, but were credited by bank in January, 2020- P-₹ 3,500; Q-₹ 2,500; R-₹ 2,000.
(3) the following cheque were issued by the firm in December,2019 but were presented in January,2020 -K-₹ 4,000; L-₹ 4,500.
(4) a cheque for ₹ 1,000 which was received from a customer was entered in the bank column of the cash book in December, 2019, up was omitted to be banked in December 2019.
(5) the pass book shows a debit of ₹ 1,000 for bank charges and credit of ₹ 2,000 for interest.
(6) interest on investment ₹ 2,500 collected by bank appeared in the pass book only.

The solution of Question 23 Chapter 13 – Class 11 Unimax

Particulars	Details	Amount
Balance as per pass book		62,000
Add: 1. Cheque paid but not credited in bank (P-₹3,500; Q-₹2,500; R-₹2,000)	8,000
2. cheque omitted to be banked	1,000
3. Bank Charges	1,000	10,000
		72,000
Less:1. Cheque issued but not presented (K-₹ 4,000; L-₹ 4,500)	8,500
2. interest allowed by bank	2,000
3. Interest on investment collected by bank	2,500	13,000
Balance as per cash book		59,000