Question No 03 Chapter No 11

Question No 03 Chapter No 11

03. On 30th June 2014, the bank column of Mohan Kapoor’s Cash Book showed a debit balance of 12,000. On checking the Cash Book with bank statement you find that:-
1. Cheques paid into Bank 8,000, but out of these only cheques of 6,500 were cleared and credited by the Bankers up to 30th June.
2. Cheques of 9,200 were issued but out of these only cheques of 7,000 were presented for payment up to 30th June.
3. The receipt column of the Cash Book has been undercast by 200.
4. The Pass Book shows a credit of 330 as interest on investments collected by bankers and a debit of 60 for bank charges.
5. On 29th June a Customer deposited 3,000 direct in the bank account but it was entered only in the Pass Book.
Prepare a Bank Reconciliation Statement.

The solution of Question No 03 Chapter No 11: –

Bank Reconciliation Statement
ParticularPlus Items
(Rs)
Minus Items
(Rs)
Debit Balance as per Cash Book12,000 
Add: 2. Cheques issued but not presented (9,200 – 7,000)2,200 
3. Receipt column of Cash Book was undercasted200 
4. Interest on investment collected by Bank330 
5. Amount directly deposited by Customer3,000 
Less: 1. Cheques deposited but not credited (8,000 – 6,500) 1,500
4. Bank Charges 60
Credit Balance as per Pass Book 16,170
 17,73017,730

Bank Reconciliation Statement | Process | Illustration |

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D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution

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