Question No 22 Chapter No 12 - T.S. Grewal 11 Class

Question No 22 Chapter No 12

Debit, i.e., overdraft (unfavourable) Balance as per the passbook

22. Prepare Bank Reconciliation Statement from the following particular as on 31st March 2018, when passbook shows a debit balance of Rs 2,500

Cheque issued for Rs 5,000 but up to 31st March 2018 only Rs 3,000 could be cleared.
Cheque issued for Rs 1,000 but omitted to be recorded in the cash book.
Cheque deposited for Rs 5,500 but cheque for Rs 500 were collected on 4th April 2018.
A discount bill of exchange dishonoured Rs 1,000.
A cheque of Rs 500 debited in the cash book but omitted to be banked.
Interest allowed by bank Rs 200 but no entry was passed in the cash book.

Bank Reconciliation Statement
Particular	Plus Items (Rs)	Minus Items (Rs)
Overdraft as per Pass Book(Cr)		2,500
Cheque issued but not yet presented for payment		2,000
Cheque issued fail to enter in the cash book	1,000
Cheque deposited into the bank but not yet credited by the bank	500
Bill of exchange was dishonoured	1,000
Cheque fail to enter in the cash book	500
Interest allowed by the bank not entered in the cash book		200
Balance as per Cash Book	1,700
	4,700	4,700

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Bank Reconciliation Statement | Process | Illustration |

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T.S. Grewal’s Double Entry Book Keeping

Question No 22 Chapter No 12 – T.S. Grewal 11 Class