Question No 09 Chapter No 12 - USHA Publication 11 Class

Question No 09 Chapter No 12

Table of Contents

The solution of Question No 09 Chapter No 12:-

Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

When the starting point is a favourable balance of passbook

9. From the following particular, prepare a bank reconciliation statement of Kovind as n 31st March,2019
Balance as per pass book on 31st March,2019 is Rs 8,500. Cheques for Rs 5,100 were issued during the month of March but of these, cheque for Rs 1,200 were presented in the month of April,2019 and one cheque for Rs 200 were not presented for payment. Cheque and cash amounting to Rs 4,800were deposited in the bank during December but credit was given for Rs 3,800 only. A customer has deposited Rs 8000 into bank directly. The bank credited the merchant for Rs 200 as interest and has debited him Rs 30 as bank charges, for which there are no corresponding entires in cash book

The solution of Question No 09 Chapter No 12:-

Bank Reconciliation Statement
Particular	(Rs)	(Rs)
Balance as per Pass Book(Cr)		8,500
Add: cheque and cash paid into bank but not yet collected	1,000
Add: bank charges debited by the bank	30	1,030
		9,530
Less: cheque issued but not yet presented for payment	1,400
Less: direct payment made by a customer into the bank	800
Less: interest credited by the bank	200	2,400
Balance as per Cash Book (Dr.)		7,130