Question No 14 Chapter No 12
14. Prepare Bank Reconciliation statement as on 30th September,2016 from the following particulars:
- Bank balance as per pass book Rs 10,000
- Cheque received into bank but no entry was passed in cash book Rs 500
- Cheque received and entered in cash book but not sent to bank Rs 1,200
- Insurance premium paid directly by the bank Rs 800
- Bank charges entered twice in cash book Rs 20
- Cheque received entered twice in cash book Rs 1,000
- Bill discounted dishonored not recorded in cash book Rs 5,000
The solution of Question No 14 Chapter No 12: –
| Bank Reconciliation Statement | ||
| Particular | Plus Items (Rs) |
Minus Items (Rs) |
| Balance as per Pass Book(Cr) | 10,000 | |
| Cheque deposited in the bank but not yet entered in the cash book. | 500 | |
| Cheque received but sent to bank payment | 1,200 | |
| An insurance premium paid directly by the bank | 800 | |
| Bank charges entered twice in the cash book | 20 | |
| Cheque received entered twice in the cash book | 1,000 | |
| Bill discounted is dishonoured but not entered in the cash book | 5,000 | |
| Balance as per Pass Book | 17,480 | |
| 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: –
- Chapter No. 5 – Accounting Equation
- Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
- Goods and Services Tax(GST)
- Chapter No. 8 – Journal
- Chapter No. 9 – Ledger
- Chapter No. 10 – Special Purpose Books I – Cash Book
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