Question No 03 Chapter No 12 – USHA Publication 11 Class

Question No 03 Chapter No 12

Question No 03 Chapter No 12

When the starting point is the favourable balance of cash book

3.Atrader prepare at the end of each month a bank reconciliation statement for his business Draft one such statement from the undermentioned items as on 31st December 2018.

  1. Cash and cheque totaling Rs 36,950 were sent to bank in the month of December, but of them one cheque for Rs 4,500 was credited in the pass book on 2 January 2019
  2. On 26th December, cheque were drawn in favor of creators for Rs 9,500 but of them one cheque for Rs 4,000 was encased on 2nd January,2019 and another for Rs 3,000 has not yet been presented.
  3. One customer had deposited directly into bank Rs 1,250 but there is no mention of the same in the cash book
  4. The trader had withdrawn from the bank Rs 3,500 but the same has not been enteral in the cash book
  5. On 29th December, a cheque for Rs 3,000 was received and Entered in the cash book but had been omitted to be sent to the bank
  6. On 27th December 2018, Rs 175 were creditor in pass book as Six-monthly interest but the same had been omitted to be sent to a bank
  7. Bank balance as per cash book Rs 20,000


The solution of Question No 03 Chapter No 12:-  

Bank Reconciliation Statement
Particular Plus Items
Minus Items
Balance as per Cash Book(Dr) 20,000  
Cheque issued but not yet presented for payment 7,000  
Direct payment by a customer into the bank 1,250  
Cheque paid into bank but not credited   4,500
Amount is withdrawn from the bank but not entered in the cash book   3,500
Cheque entered in cash nook but sent to the bank for collection   3,000
Balance as per Pass Book   17,250
  28,250 28,250


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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