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Question No 24 Chapter No 12
When cash book and Passbook of Same period is given
24. From the following entries in the bank column of the cash book of M/s Tall and Short and the corresponding bank book, you passbook you are required to prepare a bank reconciliation statement as on 31st January 2018
Pass Book
| Date | Particular | Withdrawals | Deposits | Dr/Cr | Balance |
| 2018 | Rs | Rs | Rs | ||
| Jan.2 | By cash | - | 4,000 | Cr. | 4,000 |
| Jan.4 | To Furniture dealers Ltd | 600 | - | Cr | 3,400 |
| Jan.4 | To Das and Co. | 1,250 | - | Cr | 2,150 |
| Jan.10 | By J.Johan & Co’s Cheque | - | 350 | Cr | 2,500 |
| Jan.12 | To Ray and James | 1,000 | - | Cr | 1,500 |
| Jan.15 | By B.Bhu & Co.'s Cheque | - | 760 | Cr | 2,260 |
| Jan.16 | By cash | - | 300 | Cr | 2,560 |
| Jan.20 | To cash | 500 | - | Cr | 2,060 |
| Jan.26 | By J Rai & cros cheque | - | 430 | Cr | 2,490 |
| Jan.31 | To Premium paid as per standing instructions | 250 | - | Cr | 2,240 |
| Jan.31 | To bank charges | 10 | - | Cr | 2,230 |
| Jan.31 | By interest collected on Government Securities | - | 200 | Cr | 2,430 |
Cash Book(Bank Column only)
| Date | Particular | Amount | Date | Particular | Amount |
| 2018 | Rs | 2018 | Rs | ||
| Jan.2 | To cash | 4,000 | Jan.2 | By Furniture dealers Ltd | 600 |
| Jan.8 | To Johnson & Co. | 350 | Jan.2 | By Ray & James | 1,000 |
| Jan.10 | To B.Babu & Co. | 760 | Jan.4 | By das & Co. | 1,250 |
| Jan.16 | To cash | 300 | Jan.17 | By K. Nagpal & Co. | 730 |
| Jan.20 | To J. Rai & Bros | 430 | Jan.20 | Bu cash | 500 |
| Jan.22 | To M. Mohan & Co. | 1,050 | Jan.25 | Bu B Babu & Co. | 780 |
| Jan.31 | To N.Namdy & Sons | 340 | Jan.31 | By balance c/d | 2,370 |
| 7,320 | 7,320 |
Bank Reconciliation Statement
| Particular | (Rs) |
(Rs) |
|---|---|---|
| Balance as per Cash Book | 2,370 | |
| Add: cheque issued but not presented for payment | ||
| K. Nagpal and Co. | 730 | |
| B. Babu and Co. | 780 | |
| Add: interest on Government securities collected by the bank not entered in the cash book | 200 | |
| 1,710 | ||
| 4,080 | ||
| Less: cheque paid into bank but not collected | ||
| M. Mohan and Co. | 1,050 | |
| N. Nandy and Sons | 340 | |
| Less: premium paid by the bank as per standing instruction not entered in the cash book | 250 | |
| Less: Bank charges | 10 | |
| 1,650 | ||
| Balance as per Pass Book | 2,430 |
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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 24 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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