Question No 21 Chapter No 12 – USHA Publication 11 Class

Question No 21 Chapter No 12

Question No 21 Chapter No 12

When the starting point is a favourable balance of passbook

21. From the following particular of Soraya Sikandar, prepare a Bank Reconciliation Statement as on March 31, 2019:

  1. Balance as per cash book Rs 15,500
  2. Cheque totalling Rs 7,000 were issued and entered in cash column of the cash book
  3. Discount allowed to customer Rs 400 entered in the bank column of the cash book
  4. A cheque of Rs 470 issued to a manager entered by error Rs407 in the cash book
  5. Cheque totalling Rs 3,200 paid into the bank and entered in cash book with Rs 320.teh cheque were duly collected and creditor by bank
  6. A cheque of Rs 1,220 issued to Supplier wrongly debit in the cash book
  7. Receipt side of cash book overcast by Rs 100


The solution of Question No 21 Chapter No 12:-  


Bank Reconciliation Statement
Particular (Rs)
Overdraft as per PassBook   15,500
Add: Cheque issued Rs 3,200 wrongly recorded in cash book 320 2,880  
Less: cheque issued wrongly credit in cash column 7,000  
Less: discount allowed entered in cash column 400  
Less: cheque of Rs 470 issued but recorded as Rs 407 in cash book 63  
Less: cheque issued wrongly debited in cash book 2,440  
Less: receipt side of cash book overcast 100 10,003
Overdraft as per Pass Book   8,377



Bank Reconciliation Statement | Process | Illustration |

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

Chapter No. 1 – Introduction

Chapter No. 2 – Theory Base of Accounting 

Chapter No. 3 – Vouchers and transactions

Chapter No. 4 – Journal

Chapter No. 5 – Ledger

Chapter No. 6 – Cash Book

Chapter No. 7 – Other Subsidiary Books

Chapter No. 8 – Journal Proper

Chapter No. 9 – Trial Balance 

Chapter No. 10 – Bank Reconciliation Statement

Chapter No. 11 – Depreciation

Chapter No. 12 – Provisions and Reserves 

Chapter No. 13 – Bills of Exchange

Chapter No. 14 – Rectification of Errors 

Chapter No. 15 – Financial Statements – (Without Adjustments)

Chapter No. 16 – Financial Statements – (With Adjustments)

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