Question No 25 Chapter No 12
25. On 31st March,2018, pass book of Shri Bhama Shah shows a debit balance of Rs 10,000 From the following particular, prepare Bank Reconciliation Statement:
- Cheque amounting to Rs 8,000 drawn on 25th March of cheque of Rs 5,000 cashed in April,2018.
- Cheque paid into bank for collection of Rs 5,000 but cheque of Rs 2,200 could only be collected in March,2018.
- Bank charges Rs 25 and dividend of Rs 350 on investment collected by bank could not be shown in the cash book.
- A cheque of Rs 600 debited in the cash book omitted to be bank.
- Bill of Rs 5,000 discounted with bank but was not recorded in cash book.
The solution of Question No 25 Chapter No 12: –
| Bank Reconciliation Statement | ||
| Particular | Plus Items (Rs) |
Minus Items (Rs) |
| Overdraft as per Pass Book(Cr) | 10,000 | |
| Cheque issued but not yet presented for payment | 5,000 | |
| Cheque deposited into the bank but not yet credited by the bank | 2,800 | |
| Bank charges and divided on investment did not appear in the cash book | 25 | 350 |
| Cheque entered in the cash book but not been banked | 600 | |
| Bill discounted but not entered in the cash book | 5,000 | |
| Balance as per Cash Book | 16,925 | |
| 20,350 | 20,350 | |
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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