Question No 29 Chapter No 11

Question No 29 Chapter No 11

29. On 31st December, 2014 the Cash Book of Gopal showed debit balance of 12,000. On comparing the Cash Book
with the Pass Book, the following discrepancies were noted:-
(a) Cheques were issued for 15,000, but of them cheques for 7,700 have not yet been presented.
(b) Cheques for 8,000 were deposited in bank but of these cheques for 2,000 were not recorded in the Cash Book.
(c) Cheques deposited in bank but not credited 3,800.
(d) A cheque for 350 was paid into bank but bank credited the amount with 530 by mistake.
(e) Bank received interest on debentures on behalf of Gopal amounting to 300.
(f) It was also found that the total of one page on the payment side of the Cash Book was 4,520 but it was written on the next page as 5,420.
Prepare a Bank Reconciliation Statement.

The solution of Question No 29 Chapter No 11: –

Bank Reconciliation Statement
ParticularPlus Items (Rs)
Minus Items(Rs)
Debit Balance as per Cash Book12,000 
Add: (a) Cheque issued but not presented7,700 
(b) Cheque deposited but not entered in Cash Book2,000 
(d) Amount wrongly credited by bank (530 – 350)180 
(e) Interest on Debentures received300 
(f) Overcasting of Payment side of Cash Book (5,420 – 4,520)900 
Less: (c) Cheque deposited but not credited 3,800
Debit Balance(overdraft) as per Pass Book 19,280

Bank Reconciliation Statement | Process | Illustration |

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D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution

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