Question No 25 Chapter No 12 - USHA Publication 11 Class

Question No 25 Chapter No 12

Table of Contents

The solution of Question No 25 Chapter No 12:-

Usha Publication – Elements of Book-Keeping PSEB (Class 11) – Solution

When cash book and Passbook of the different period are given

25.From the following entries in the bank column of the cash book of Krishna & Co., and the corresponding bank passbook, you are required to prepare a bank reconciliation as on 31st December 2017.

Cash Book(Bank Column only)
Date	Particular	Amount	Date	Particular	Amount
2017		Rs	2017		Rs
Dec.1	To balance b/d	3,000	Dec.3	By wages	1,000
Dec.4	To P. Banerjee	500	Dec.5	By petty cash	10
Dec.7	To R. Batra	380	Dec.6	By interest on loan	30
Dec.9	To M. Mahajan	570	Dec.8	By Drawings	200
Dec.11	To Dividend on Share	300	Dec.11	By Bank charges	5
Dec.25	To Mahesh and Sons	220	Dec.14	By Behari & Sons	550
Dec.29	To C. Lall	800	Dec.26	By K. Kumar	95
Dec.30	To A. Kashyap	2,000	Dec.29	By L. Bhushan	620
Dec.31	To V.K. Sharma	400	Dec.31	By Salaries	140
			Dec.31	By Balance c/d	5,520
		8,170			8,170

Bank Pass Book
Date	Particular	Amount	Date	Particular	Amount
2017		Rs	2017		Rs
Jan.1	To L. Bhushan	620	Jan.1	By balance b/d	2,815
Jan.3	To commission	-8	Jan.1	By Mahesh and sons	220
Jan.3	To telephone rent	300	Jan.3	By C. Lall	800
Jan.4	To R. Mohan	232	Jan.4	By K. Rungta	180
Jan.5	To K.Kumar	95	Jan.5	By cash	300
Jan.6	To commission	5	Jan.6	Bu B Babu & Co.	2,000
			Jan.6	By V.K. Sharma	400

The solution of Question No 25 Chapter No 12:-

Bank Reconciliation Statement
Particular	(Rs)	(Rs)
Balance as per Cash Book		5,520
Add: cheque issued but not yet presented
L. Bhushan	620
K. Kumar	95
		715
		6,235
Less: cheque paid into bank but not collected
Mahesh and sons	220
C. Lall	800
A. Kashyap	2,000
V.K. Sharma	400
		3,420
Balance as per Pass Book		2,815