Question No 12 Chapter No 12 - T.S. Grewal 11 Class

Question No 12 Chapter No 12

12. Prepare Bank Reconciliation Statement from the following particulars on 31st March 2018

Balance as per pass book Rs 10,000
Cheque deposited into the bank , but no entry was passed in cash book RS 500
Cheque received and entered in the cash book but not sent to bank Rs 1,200
Credit side of the cash book column cast short Rs 200
An insurance premium paid directly by the bank under the standing advice Rs 600
Bank charges entered twice in the cash book Rs 20
Cheque issued but not presented to the bank for payment Rs 500
Cheque received entered twice in the cash book Rs 1,000
Bill discounted dishonoured not recorded in the cash book Rs 5,000
Bank had wrongly allowed interest of Rs 5,000 which was reversed by it on 5th April 2018

Bank Reconciliation Statement
Particular	Plus Items (Rs)	Minus Items (Rs)
Balance as per Pass Book(Cr)		10,000
Cheque deposited but not entered in the cash book.	500
Cheque received but not sent to the bank for cash		1,200
Cashbook is undercast on the credit side		200
Insurance premium directly paid by bank		600
Bank charges entered twice in the cash book	20
Cheque issued but not presented for payment	500
Cheque received entered twice in the cash book		1,000
Bill discounted from a bank but dishonoured not entered in the cash book		5,000
Bank allowed interest	5,000
Balance as per Pass Book	11,980
	18,000	18,000

To understand more about cash book please check out following links: –

Bank Reconciliation Statement | Process | Illustration |

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

T.S. Grewal’s Double Entry Book Keeping

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Question No 12 Chapter No 12 – T.S. Grewal 11 Class