Question No 18 Chapter No 12 - USHA Publication 11 Class

Question No 18 Chapter No 12

Table of Contents

18. From the following particular o Daljeet Kaur prepare a Bank Reconciliation Statement as on March 31, 2019:

Balance as per cash book on 31st March 2019 was Rs 12,000
Cheque deposited in the bank on 27th March Rs 6,000 credited in the passbook on 5th April 2019
Interest Rs 14 credited by the bank on 31st March 2019 not entered in the cash book
A cheque worth Rs 8,000 issued prior to 31st March, 2019were not presented to the bank till 31st March 2019
Bank charges Rs 18 recorded in passbook only.
Cheque issued to a creditor for Rs 500 was through a mistake in cash column of the cash book. The cheque has not been presented for payment.
Also, prepare an Amended Cashbook

The solution of Question No 18 Chapter No 12:-

Dr.	Amended cash book (bank Column)						Cr.
Date	Particulars	J.F.	Amount	Date	Particulars	J.F.	Amount
2018				2018
Mar. 31	To Balance b/d		12,000	Mar. 31	By Bank Charge A/c		18
Mar. 31	To Interest A/c		14	Mar. 31	By Creditor A/c		500
				Mar.31	By Balance c/d		11,496
			12,014				12,014

Bank Reconciliation Statement
Particular	(Rs)	(Rs)
Overdraft as per Pass Book		11,469
Add: cheques issued but not yet presented for payment	8,000
Add: cheque issued to Creditor not presented by him	500	8,500
		19,996
Less: cheque deposited but no yet collected	6,000	6,000
Overdraft as per Pass Book (Cr.)		13,996