Question No 23 Chapter No 12
23. From the following, prepare Bank Reconciliation Statement as on 31st March 2018:
- Bank overdraft as per pass book Rs 36,000
- Cheque issued but not yet presented for payment Rs 19,700
- Cheque deposited with the bank but not collected RS 25,000
- Cheque deposited in the cash book but not banked Rs 9,000
- Directly deposited in a bank by customer RS 11,000
The solution of Question No 23 Chapter No 12: –
| Bank Reconciliation Statement | ||
| Particular | Plus Items (Rs) |
Minus Items (Rs) |
| Overdraft as per Pass Book(Cr) | 36,000 | |
| Cheque issued but not yet presented for payment | 19,700 | |
| Cheque deposited into the bank but not yet credited by the bank | 25,000 | |
| Cheque entered in the cash book but not been collected by bank | 9,000 | |
| Customer deposited cash in the bank not entered in the cash book | 11,000 | |
| Balance as per Cash Book | 32,700 | |
| 66,700 | 66,700 | |
To understand more about cash book please check out following links: –
Bank Reconciliation Statement | Process | Illustration |
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Also, Check out the solved question of previous Chapters: –
- Chapter No. 5 – Accounting Equation
- Chapter No. 6 – Accounting Procedures – Rules of Debit and Credit
- Goods and Services Tax(GST)
- Chapter No. 8 – Journal
- Chapter No. 9 – Ledger
- Chapter No. 10 – Special Purpose Books I – Cash Book
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