Question No 23 Chapter No 13 – Unimax Class 11
23. From the following particulars, prepare a bank reconciliation statement as on 31.12.2029:
(1) bank balance as per pass book ₹ 62,000 on 31.12.2019.
(2) the following cheque were paid into the in December 2019, but were credited by bank in January, 2020- P-₹ 3,500; Q-₹ 2,500; R-₹ 2,000.
(3) the following cheque were issued by the firm in December,2019 but were presented in January,2020 -K-₹ 4,000; L-₹ 4,500.
(4) a cheque for ₹ 1,000 which was received from a customer was entered in the bank column of the cash book in December, 2019, up was omitted to be banked in December 2019.
(5) the pass book shows a debit of ₹ 1,000 for bank charges and credit of ₹ 2,000 for interest.
(6) interest on investment ₹ 2,500 collected by bank appeared in the pass book only.
The solution of Question No 23 Chapter No 13 – Unimax Class 11:
| Particulars | Details | Amount |
| Balance as per pass book | 62,000 | |
| Add: 1. Cheque paid but not credited in bank (P-₹3,500; Q-₹2,500; R-₹2,000) | 8,000 | |
| 2. cheque omitted to be banked | 1,000 | |
| 3. Bank Charges | 1,000 | 10,000 |
| 72,000 | ||
| Less:1. Cheque issued but not presented (K-₹ 4,000; L-₹ 4,500) | 8,500 | |
| 2. interest allowed by bank | 2,000 | |
| 3. Interest on investment collected by bank | 2,500 | 13,000 |
| Balance as per cash book | 59,000 | |
It is all about Question No 23 Chapter 13 of Class 11 unimax, If you have any problem please comment below.
Read out the full article to know the meaning of Depreciation
Bank Reconciliation Statement | Process | Illustration |
Bank Reconciliation Statement | Process | Illustration |
Also, Check out the same article in Hindi from the following link
Bank Reconciliation Statement – Process – Examples – In Hindi
Also, Check out the solved question of all Chapters: –
Advanced Accountancy – Unimax Class 11 – 2021 – Solution.
Part-I
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- Chapter No. 1 – Introduction of Accounting
- Chapter No. 2 – Theory Base of Accounting
- Chapter No. 3 – Vouchers and Transactions
- Chapter No. 4 – Journal
- Chapter No. 5 – Goods and Services Tax (GST): An Introduction
- Chapter No. 6 – Ledger
- Chapter No. 7 – Special Purpose Book – Cash Book
- Chapter No. 8 – Other Subsidiary Books
- Chapter No. 9 – Trial Balance
- Chapter No. 10 – Rectification of Errors
- Chapter No. 11 – Depreciation
- Chapter No. 12 – Provision and Reserves
- Chapter No. 13 – Bank Reconciliation Statement
- Chapter No. 14 – Bills of Exchange
Students may choose only one part from Part II and Part III
Part-II
- Chapter No. 15 – Financial Statements (Without Adjustments)
- Chapter No. 16 – Financial Statements (With Adjustments)
- Chapter No. 17 – Accounts from Incomplete Records – Single Entry System
Part-III
- Chapter No. 18 – Introduction to Computers and Accounting information System
- Chapter No. 19 – Computerised Accounting
- Chapter No. 20 – Accounting Software: Tally
- Chapter No. 21 – Data Base System
- Chapter No. 22 – Concept of Entity and Relationship
- Chapter No. 18 – Introduction to Computers and Accounting information System
- Chapter No. 19 – Computerised Accounting
- Chapter No. 20 – Accounting Software: Tally
- Chapter No. 21 – Data Base System
- Chapter No. 22 – Concept of Entity and Relationship