Question No 30 Chapter No 11

Question No 30 Chapter No 11

30. From the following particulars prepare a bank reconciliation statement of Govil as of 31st December 2019.
Balance as per Pass Book on 31st December 2018 is 8,500. Cheques for 5,100 were issued during the month of December but of these cheques for 1,200 were presented in the month of January 2015 and one cheque for 200 was not presented for payment. Cheques and cash amounting to 4,800 were deposited in the bank during December but credit was given for 3,800 only. A customer has deposited 800 into the bank directly. The bank credited the merchant for 200 as interest and has debited him for 30 as bank charges for which there are no corresponding entries in Cash Book.

The solution of Question No 30 Chapter No 11: –

Bank Reconciliation Statement
ParticularPlus Items (Rs)
Minus Items(Rs)
Credit Balance as per Pass Book8,500 
Add: Cheque deposited but not credited (4,800 – 3,800)1,000 
Bank charges30 
Less: Cheque issued but not presented (1,200 + 200) 1,400
Amount directly deposited by customer 800
Interest allowed by bank 200
Debit Balance as per Pass Book 7,130
 9,5309,530

Bank Reconciliation Statement | Process | Illustration |

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