Advertisement
Question No 23 Chapter No 11
Advertisement
Table of Contents
23. From the following extracts from the cash book and the pass Book of Akash Ltd. For month of January 2015, prepare a bank Reconciliation Statement:
Cash Book(Bank Columns Only) | ||||||||
Date | Receipt | L.F | Amount | Date | Payment | L.F | Amount | |
2015 | Rs | 2015 | Rs | |||||
Jan.1 | Balance b/d | 4,510 | Jan.2 | S. Gidwani & Co. | 310410 | 1,230 | ||
Jan.3 | Cash | 300 | Jan.6 | Wages | 310411 | 3,000 | ||
Jan.15 | T. Mohan & Co. | 2,300 | Jan.15 | V. Kumar & Co. | 310412 | 300 | ||
Jan.17 | Cash | 600 | Jan.18 | Sharda & Sons | 310413 | 5,470 | ||
Jan.20 | M. Mohan & Bros | 1,550 | Jan.24 | Cash | 310414 | 2,400 | ||
Jan.24 | T.P. Bhalla & Co. | 740 | Jan.28 | R. Ramdas & Co. | 310415 | 780 | ||
Jan.31 | S. Leader & Sons | 2,130 | Jan.31 | B. Bansal & Bros | 310416 | 340 | ||
Jan.31 | Balance c/d | 1,390 | ||||||
13,520 | 13,520 |
Passbook | |||||
Date | Particulars | Dr. | Cr. | Dr. Or Cr. | Balance |
2015 | Rs | Rs | Rs | ||
Jan.1 | Balance | Cr. | 4,510 | ||
Jan.3 | Cash | 300 | Cr. | 4,810 | |
Jan.6 | 310411 | 3,000 | Cr. | 1,810 | |
Jan.10 | 310410 | 1,230 | Cr. | 580 | |
Jan.16 | T. Mohan & Co. | 2,300 | Cr. | 2,880 | |
Jan.17 | Cash | 600 | Cr. | 3,480 | |
Jan.20 | Sharda & Sons | 5,470 | Dr. | 1,990 | |
Jan.24 | 3104414 | 2,400 | Dr. | 4,370 | |
Jan.31 | Bank charges | 10 | Dr. | 4,400 | |
Jan.31 | Life Ins. Premium | 250 | Dr. | 4,650 | |
Jan.31 | Interest on Government Securities | 300 | Dr. | 4,350 |
The solution of Question No 23 Chapter No 11: –
Bank Reconciliation Statement | ||
Particular | Plus Items (Rs) | Minus Items (Rs) |
Credit Balance as per Pass Book | 1,390 | |
Add: Cash | 600 | |
M. Mohan & Bros | 1,550 | |
T.P Bhalla & Co. | 740 | |
S. Leader & Sons | 2,130 | |
Interest on Government Securities | 300 | |
Less: V. Kumar | 300 | |
R.Ramdas & Co. | 780 | |
B. Bansal & Bros | 340 | |
Bank Charges | 10 | |
Life Ins. Premium | 250 | |
Debit Balance (Overdraft) as per Cash Book | 2,250 | |
5,320 | 5,320 |
Bank Reconciliation Statement | Process | Illustration |
Thanks, Please Like and share with your friends
Advertisement-X
Comment if you have any question.
Also, Check out the solved question of all Chapters: –
D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution
- Chapter 1 Evolution of Accounting & Basic Accounting Terms
- Chapter 2 Accounting Equations
- Chapter 3 Meaning and Objectives of Accounting
- Chapter 4 Double Entry System
- Chapter 5 Books of Original Entry – Journal
- Chapter 6 Accounting for Goods and Service Tax (GST) (Coming soon)
- Chapter 7 Books of Original Entry – Cash Book (Coming soon)
- Chapter 8 Books of Original Entry – Special Purpose Subsidiary Books (Coming soon)
- Chapter 9 Ledger (Coming soon)
- Chapter 10 Trial Balance and Errors (Coming soon)
- Chapter 11 Bank Reconciliation Statement (Coming soon)
- Chapter 12 Depreciation (Coming soon)
- Chapter 13 Bills of Exchange (Coming soon)
- Chapter 14 Generally Accepted Accounting Principles(GAAP)
- Chapter 15 Bases of Accounting
- Chapter 16 Accounting Standards and International Financial Reporting Standard(IFRS) (Coming soon)
- Chapter 17 Capital and Revenue
- Chapter 18 Provisions and Reserves
- Chapter 19 Final Accounts (Coming soon)
- Chapter 20 Final Accounts – With Adjustments (Coming soon)
- Chapter 21 Errors and their Rectification (Coming soon)
- Chapter 22 Accounts from Incomplete Records – Single Entry System (Coming soon)
- Chapter 23 Accounts of Not-for-Profit Organisations (Coming soon)
- Chapter 24 Computerised Accounting System (Coming soon)
- Chapter 25 Introduction to Accounting Information System (Coming soon)
Check out the Accountancy Class +1 by D.K. Goal (Arya Publication) from their official Site.
Leave a Reply