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Question No 15 Chapter No 12 - USHA Publication 11 Class

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Question No 15 Chapter No 12 - USHA

15. 31st January 2019, the passbook of Pooja Sharma shows a debit balance of Rs 41,000. Prepare bank reconciliation statement with the following information:

A cheque amounting to Rs 15,600 were drawn on 27th January 2019 out of which cheques for Rs 11,000 were cashed upta31st January 2019
A cheque for Rs 800 has been given debit by the banker in the passbook only
A cheque for Rs 200 was credited in passbook but not recorded in the cash book
A cheque amounting to Rs 21,000 were deposited for collection. But cheques for Rs 7,400 have been credited in passbook on 5th February 2019
A cheque for Rs 1,000 returned dishonoured was debited in passbook only.
Interest and bank charges amounting to Rs 100 and were not accounted in the cash book
A cheque for Rs 500 debited in cash book omitted to be banked

The solution of Question No 15 Chapter No 12 - USHA:-

Bank Reconciliation Statement

Particular	(Rs)	(Rs)
Overdraft as per PassBook		41,000
Add: cheques issued but not yet presented for payment	4,600
Add: cheque credited in passbook but not recorded in the cash book	200	4,800
		45,800
Less: cheque was given by the banker	800
Less: cheque paid into bank but yet collected	7,400
Less: cheque returned dishonoured debited in passbook	1,000
Less: interest and bank charges debited in passbook	100
Less: cheque debited in cash book omitted to be banked	500	9,800
Overdraft as per Pass Book		36,000