Question 4 Chapter 13 – Class 11 Unimax

Question 4 Chapter 13 – Class 11 Unimax

A trader prepares at the end of each month a bank reconciliation statement for his business. Draft one such statement from the undermentioned items as on 31 December,2019.

(1) Cash and cheques totaling ₹ 36,950 were sent to bank in the month of December, but of these One cheque for ₹ 4,500 was credited in the pass book on 2nd January,2020.

(2) On 26th December cheque were drawn in favour of creditors for ₹ 9,500 but of these One cheque for ₹ 4,000 was in cashed on 2nd January,2020 and another for ₹ 3,000 has not yet been presented.

(3) One customer had deposited directly into bank ₹ 1,250 but there is no mention for the same in cash book.

(4) The trader had withdrawn from bank ₹ 3,500 but the same has not been entered in cash book.

(5) On 29th December a cheque for ₹ 3,000 was received and entered in the cash book but had been omitted to be sent to bank.

(6) On 27th December,2019 ₹ 175 were credited in pass book as six- monthly interest but the same had been recorded in the cash book on 31st December, 2019.

(7) Bank balance as per cash book ₹ 20,000.

The solution of Question 4 Chapter 13 – Class 11 Unimax: 

Particulars	Details	Amount
Balance as per cash book (Dr)		20,000
Add: 1. Cheques issued but not presented	7,000
2. cheque directly paid by customer in bank	1,250	8,250
		28,250
Less:1. Cheque paid but not cleared	4,500
2. withdrawn from bank by trader	3,500
3. cheque entered in cash book but not banked	3,000	11,000
Balance as per pass book		17,250