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Question No 32 Chapter No 13 - Unimax 11 Class

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Question No 32 Chapter No 13 - Unimax Class 11

On 31.3.2020, the bank pass of Banerjee Traders showed a debited balance of ₹ 3,975.50, whereas the cash book showed credit balance of ₹ 6,441.50, the difference was account for as follows:

Following cheque drawn on 29,3.2020, had not been presented for payment: A-₹ 332.50; B-₹ 107.
Following cheques paid into bank on 30.3.2020, had been credited in the pass book before 31.3.2020: C-₹ 300; D-₹ 150
Dividend on investments paid into bank directly but not entered in the cash book ₹ 64.50.
Bank charges not entered in the cash book on 31.3.2020 ₹ 12.75.
Interest on overdraft debited in the pass book before 31.3.2020, but not entered in the cash book ₹ 75.75.
A cheque of ₹ 110 directly paid into the bank by X, returned dishonoured.
Three cheques totaling ₹ 2,000 were drawn and entered in the cash book on 31.3.2020. out of these, two cheques wee in cashed on 2.4.2020 and third for ₹ 800 was returned on 4.4.2020-being dishonoured.
A cheque for ₹ 500 was issued in March, 2020, but was later cancelled and cash was paid. But the entry for issue of cheque was not cancelled.

You are required to prepare a bank reconciliation statement as on 31.3.2020.

Particulars	Details	Amount

Balance as per cash book (Dr)		3,975.50
Add: 1. Cheque drawn but not presented for payment	440
2. Dividend on investment	65.50
3. Cheques drawn but not cashes till March 31	2,000
4. Cheque issued but later cancelled	500	3,004.50
Interest on overdraft		6,980
Less:1. Cheques paid but not credited	450
2. Bank charges	12,75
3. Interest on overdraft	75.75	538.50
Balance as per cash book (Cr)		6,441.50

Question No 32 Chapter No 13 - Unimax 11 Class

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The solution of Question No 32 Chapter No 13 - Unimax Class 11:

Advanced Accountancy – Unimax Class 11 – 2021 – Solution.

Mrs. Dilgeerjot KaurB.Com and M.Com

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