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Question No 28 Chapter No 13 - Unimax 11 Class

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Question No 28 Chapter No 13 - Unimax Class 11

28. From the following particulars taken in 31st December2019from the books of Advani & Co., prepare a bank reconciliation statement to reconcile bank balance shown in the cash book with that shown in the pass book:

1. The bank pass book shows an amount of ₹ 10,636 due to the bank from Advani & Co.
2. Three cheque of 135, 989 and ₹ 2,735 dewan in favour of creditors and handed over to them on 29th December, 2019 but wee cleared on 7th January,2020.
3. Two cheque of ₹ 6,534 and of ₹ 2,080 were deposited in the bank on 29th December, 2019 but were cleared on 7th January,2020.
4. Interest charged by the bank to the extent of ₹ 87 was not entered in the cash book.
5. In accordance with the standing instructions of the client the bank had paid ₹ 250 subscription for a club and ₹ 1,527 life insurance premium for which no entries are found in the cash book.
6. The bank has collected dividend of ₹ 900 on behalf of the client on the shares on M/s Hindustan Silk Mills Ltd., for which no entry was made in the cash book.
7. On cheque of ₹ 2,634 deposited in the bank on 15th December,2019 and duly accounted for in the pass book was not entered in the cash book.

Particulars	Details	Amount

Balance as per cash book (Dr)		10,636
Add: 1. Cheque drawn but not cleared by them (135+989+2,735)	3,859
2. Cheques collected by bank	900
3. cheque deposited but omitted to enter in cash book	2,634	7,393
		18,029
Less:1. Cheques deposited but not cleared (6,534+1,527)	8,617
2. interest charged by bank	87
3. Subscription for club & life insurance policy paid by bank (250+1,527)	1,777	10,478
Balance as per cash book (Cr)		7,551

Question No 28 Chapter No 13 - Unimax 11 Class

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The solution of Question No 28 Chapter No 13 - Unimax Class 11:

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

Mrs. Dilgeerjot KaurB.Com and M.Com

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