Question 31 Chapter 13 – Class 11 Unimax

Question 31 Chapter 13 – Class 11 Unimax

31. From the following particulars prepare a bank reconciliation statement showing the balance as per cash book on 31.12.2019:

• Out of cheques of ₹ 9,200 paid on 29.12.2019, ₹ 4,200 appeared to have been credited in the pass book only on 2.1.2020.
• In December, 2019, cheque of ₹ 15,000 were issued. Of which cheque of ₹ 6,000 have been cashes in the same month. A cheque of ₹ 5,000 has been cashes on 3.1.2020 and the rest have not been presented at all.
• The banker has given a wring credit to another account for ₹ 1,200, which was deposited in this account.
• ₹ 900 interest on overdraft and ₹ 50 for bank charges debited in the pass bank on 31.12.2019, have been entered in the cash book only on 4.1.2020.
• The pass book showed a credit of ₹ 1,200 being interest on investments collected by the bank.
• The bank pass book showed an overdraft of ₹ 19,200.

The solution of Question 31 Chapter 13 – Class 11 Unimax

Particulars	Details	Amount
Overdraft Balance as per pass book (Dr)		19,200
Add: 1. Cheque issued but not presented for payment	9,000
2. Wrongly credit given by bank	1,200
3. Interest on investment	1,200	6,600
		25,800
Less:1. Cheques paid but not credited	4,200
2. Interest on overdraft	900
7. Bank charges	50	5,150
Balance as per cash book (Cr)		20,650