Question No 09 Chapter No 12 – USHA Publication 11 Class

Question No 09 Chapter No 12

Question No 09 Chapter No 12

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 Plus Items
(Rs)
Minus Items
(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   7,130

 

 

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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