Question No 15 Chapter No 12 – USHA
15. 31st January 2019, the passbook of Pooja Sharma shows a debit balance of Rs 41,000. Prepare bank reconciliation statement with the following information:
- A cheque amounting to Rs 15,600 were drawn on 27th January 2019 out of which cheques for Rs 11,000 were cashed upta31st January 2019
- A cheque for Rs 800 has been given debit by the banker in the passbook only
- A cheque for Rs 200 was credited in passbook but not recorded in the cash book
- A cheque amounting to Rs 21,000 were deposited for collection. But cheques for Rs 7,400 have been credited in passbook on 5th February 2019
- A cheque for Rs 1,000 returned dishonoured was debited in passbook only.
- Interest and bank charges amounting to Rs 100 and were not accounted in the cash book
- A cheque for Rs 500 debited in cash book omitted to be banked
The solution of Question No 15 Chapter No 12 – USHA:-
| Bank Reconciliation Statement | ||
| Particular | (Rs) |
(Rs) |
| Overdraft as per PassBook | 41,000 | |
| Add: cheques issued but not yet presented for payment | 4,600 | |
| Add: cheque credited in passbook but not recorded in the cash book | 200 | 4,800 |
| 45,800 | ||
| Less: cheque was given by the banker | 800 | |
| Less: cheque paid into bank but yet collected | 7,400 | |
| Less: cheque returned dishonoured debited in passbook | 1,000 | |
| Less: interest and bank charges debited in passbook | 100 | |
| Less: cheque debited in cash book omitted to be banked | 500 | 9,800 |
| Overdraft as per Pass Book | 36,000 | |
Bank Reconciliation Statement | Process | Illustration |
This is all about the Question No 15 Chapter No 12 – USHA
You can check out the following article to better understand:
Bank Reconciliation Statement | Process | Illustration |
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Bank Reconciliation Statement – Process – Examples – In Hindi
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Chapter No. 2 – Theory Base of Accounting
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Chapter No. 6 – Accounting for Goods and Services Tax(GST)
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Chapter No. 9 – Other Subsidiary Books
Chapter No. 10 – Journal Proper
Chapter No. 11 – Trial Balance
Chapter No. 12 – Bank Reconciliation Statement
Chapter No. 14 – Provisions and Reserves
Chapter No. 15 – Bills of Exchange
Chapter No. 16 – Rectification of Errors
Chapter No. 17 – Financial Statements – (Without Adjustments)
Chapter No. 18 – Financial Statements – (With Adjustments)
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