Loading Tutorstips...
✦ FREE LEARNING — CLASS 11 & 12 — CBSE · PSEB — ACCOUNTS · ECONOMICS · BST ✦
Question No 25 Chapter No 12
When cash book and Passbook of the different period are given
25.From the following entries in the bank column of the cash book of Krishna & Co., and the corresponding bank passbook, you are required to prepare a bank reconciliation as on 31st December 2017.
Cash Book(Bank Column only)
| Date | Particular | Amount | Date | Particular | Amount |
| 2017 | Rs | 2017 | Rs | ||
| Dec.1 | To balance b/d | 3,000 | Dec.3 | By wages | 1,000 |
| Dec.4 | To P. Banerjee | 500 | Dec.5 | By petty cash | 10 |
| Dec.7 | To R. Batra | 380 | Dec.6 | By interest on loan | 30 |
| Dec.9 | To M. Mahajan | 570 | Dec.8 | By Drawings | 200 |
| Dec.11 | To Dividend on Share | 300 | Dec.11 | By Bank charges | 5 |
| Dec.25 | To Mahesh and Sons | 220 | Dec.14 | By Behari & Sons | 550 |
| Dec.29 | To C. Lall | 800 | Dec.26 | By K. Kumar | 95 |
| Dec.30 | To A. Kashyap | 2,000 | Dec.29 | By L. Bhushan | 620 |
| Dec.31 | To V.K. Sharma | 400 | Dec.31 | By Salaries | 140 |
| Dec.31 | By Balance c/d | 5,520 | |||
| 8,170 | 8,170 |
Bank Pass Book
| Date | Particular | Amount | Date | Particular | Amount |
| 2017 | Rs | 2017 | Rs | ||
| Jan.1 | To L. Bhushan | 620 | Jan.1 | By balance b/d | 2,815 |
| Jan.3 | To commission | -8 | Jan.1 | By Mahesh and sons | 220 |
| Jan.3 | To telephone rent | 300 | Jan.3 | By C. Lall | 800 |
| Jan.4 | To R. Mohan | 232 | Jan.4 | By K. Rungta | 180 |
| Jan.5 | To K.Kumar | 95 | Jan.5 | By cash | 300 |
| Jan.6 | To commission | 5 | Jan.6 | Bu B Babu & Co. | 2,000 |
| Jan.6 | By V.K. Sharma | 400 |
Bank Reconciliation Statement
| Particular | (Rs) |
(Rs) |
|---|---|---|
| Balance as per Cash Book | 5,520 | |
| Add: cheque issued but not yet presented | ||
| L. Bhushan | 620 | |
| K. Kumar | 95 | |
| 715 | ||
| 6,235 | ||
| Less: cheque paid into bank but not collected | ||
| Mahesh and sons | 220 | |
| C. Lall | 800 | |
| A. Kashyap | 2,000 | |
| V.K. Sharma | 400 | |
| 3,420 | ||
| Balance as per Pass Book | 2,815 |
https://tutorstips.com/bank-reconciliation-statement/
Thanks, Please Like and share with your friends
Comment if you have any question.
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 25 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.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
You can take our custom-built interactive practice quiz directly on this page to test your understanding of "Question No 25 Chapter No 12 - USHA Publication 11 Class" instantly.
