Question No 19 Chapter No 12 – USHA Publication 11 Class

Question No 19 Chapter No 12

Question No 19 Chapter No 12

When the starting point is a favourable balance of passbook

19. On December 31, 2017 the bank column of the cash book of Mandeep Kaur shows a debit balance of Rs 9,2220. On examination of the cash book and statement, you find that :

  1. A cheque amounting to Rs 12,600 issued before Dec.31st and entered in cash book not presented for payment till after that date
  2. A cheque amounting to Rs 5,000 entered in the cash book as sent to the bank on Dec. 31 were entered in the bank statement after that date
  3. A Cheque from the debtor for Rs 1,460 had been dishonoured prior to Dec. 31 but no record appeared in the cash book
  4. A dividend warrant for Rs 760 was paid direct to the bank and nothing appeared in the cash book
  5. Bank interest and charges amounting to Rs 84 were not entered in the cash book but appeared in the bank statement
  6. There was no entry in cash book for a club membership subscription Rs 20 paid by a banker’s order in Nov.2017
  7. Bank charges(postal) for a cheque book received by Bashir Miza Rs 20 was entered in cash book twice
  8. A cheque for Rs 540 drawn by Bashir Ahmad had been charged to Bashir Miza’s account by the error in 2017


The solution of Question No 19 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   9,220 Mar. 31 By Debtor A/c   1,460
Mar. 31 To Interest A/c   760 Mar. 31 By Interest & Bank Charges A/c   84
Mar. 31 To Bank charges A/c   20 Mar. 31 By Drawing A/c   20
        Mar.31 By Balance c/d   8,436
      10,000       10,000


Bank Reconciliation Statement
Particular (Rs)
Overdraft as per PassBook   8,436
Add: Cheque issued but not yet presented 12,600  
Less: cheque deposited but not yet collected Q’ cheque wrongly debited in p’s A/c 5,000 5,000
Overdraft as per Pass Book   15,496



Bank Reconciliation Statement | Process | Illustration |

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Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Origin of Transactions

Chapter No. 4 – Vouchers and transactions

Chapter No. 5 – Journal

Chapter No. 6 – Accounting for Goods and Services Tax(GST)

Chapter No. 7 – Ledger

Chapter No. 8 – Cash Book

Chapter No. 9 – Other Subsidiary Books

Chapter No. 10 – Journal Proper

Chapter No. 11 – Trial Balance

Chapter No. 12 – Bank Reconciliation Statement

Chapter No. 13 – Depreciation

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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