Question No 02 Chapter No 12 – USHA Publication 11 Class

Question No 02 Chapter No 12

Question No 02 Chapter No 12

When the starting point is the favourable balance of cash book

2. From the following particular, prepare a bank reconciliation statement of R.K Khanna & Co. showing the balance as per bank passbook on March 31, 2019

  1. On March 31, 2019, the bank balance as per cash book was Rs 9,800
  2. The following cheque was paid into the firm’s bank current account inmarch,2019 but was creditor by the credited by the bank in April 2019. Raman Rs 400; Chand Ram Rs 300; Mohan Rs 200
  3. The following cheque was issued by the firm in March 2019 but was cashed in April 2019 Gopalan Rs 500; Krishan Rs 250
  4. The passbook shows a credit of Rs 180 interest and a debit of Rs 40 for bank charges
  5. The passbook also contains an entry for Rs 240 being payment made by a customer into the bank

 

The solution of Question No 02 Chapter No 12:-  

Bank Reconciliation Statement
Particular Plus Items
(Rs)
Minus Items
(Rs)
Balance as per Cash Book(Dr) 9,800  
Cheque issued but not yet the creditor   900
Cheque issued but not presented for payment 750  
Interest creditor by bank 180  
Bank charges debited by the bank   40
Direct payment made by the customer into the bank 240  
Balance as per Pass Book   10,030
  10,970 10,970

 

Bank Reconciliation Statement | Process | Illustration |

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Also, Check out the solved question of all Chapters: –

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Vouchers and transactions

Chapter No. 4 – Journal

Chapter No. 5 – Ledger

Chapter No. 6 – Cash Book

Chapter No. 7 – Other Subsidiary Books

Chapter No. 8 – Journal Proper

Chapter No. 9 – Trial Balance 

Chapter No. 10 – Bank Reconciliation Statement

Chapter No. 11 – Depreciation

Chapter No. 12 – Provisions and Reserves 

Chapter No. 13 – Bills of Exchange

Chapter No. 14 – Rectification of Errors 

Chapter No. 15 – Financial Statements – (Without Adjustments)

Chapter No. 16 – Financial Statements – (With Adjustments)

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