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Question No 09 Chapter No 12
When the starting point is a favourable balance of passbook
9. From the following particular, prepare a bank reconciliation statement of Kovind as n 31st March,2019
Balance as per pass book on 31st March,2019 is Rs 8,500. Cheques for Rs 5,100 were issued during the month of March but of these, cheque for Rs 1,200 were presented in the month of April,2019 and one cheque for Rs 200 were not presented for payment. Cheque and cash amounting to Rs 4,800were deposited in the bank during December but credit was given for Rs 3,800 only. A customer has deposited Rs 8000 into bank directly. The bank credited the merchant for Rs 200 as interest and has debited him Rs 30 as bank charges, for which there are no corresponding entires in cash book
Bank Reconciliation Statement
| Particular | (Rs) |
(Rs) |
|---|---|---|
| Balance as per Pass Book(Cr) | 8,500 | |
| Add: cheque and cash paid into bank but not yet collected | 1,000 | |
| Add: bank charges debited by the bank | 30 | 1,030 |
| 9,530 | ||
| Less: cheque issued but not yet presented for payment | 1,400 | |
| Less: direct payment made by a customer into the bank | 800 | |
| Less: interest credited by the bank | 200 | 2,400 |
| Balance as per Cash Book (Dr.) | 7,130 |
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Also, Check out the solved question of all Chapters: –
Chapter No. 2 - Theory Base of Accounting
Chapter No. 3 - Origin of Transactions
Chapter No. 4 - Vouchers and transactions
Chapter No. 6 - Accounting for Goods and Services Tax(GST)
Chapter No. 9 - Other Subsidiary Books
Chapter No. 10 - Journal Proper
Chapter No. 11 - Trial Balance
Chapter No. 12 - Bank Reconciliation Statement
Chapter No. 14 - Provisions and Reserves
Chapter No. 15 - Bills of Exchange
Chapter No. 16 - Rectification of Errors
Chapter No. 17 - Financial Statements - (Without Adjustments)
Economics Educator
Mrs. Dilgeerjot Kaur holds a B.Com and M.Com degree and has over 9 years of teaching experience in microeconomics, macroeconomics, and business economics.
This guide covers "Question No 09 Chapter No 12 - USHA Publication 11 Class", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to USHA Publication +1 Elements of Book-Keeping.
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