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

Bank Reconciliation Statement | Process | Illustration |

Thanks, Please Like and share with your friends  

Comment if you have any question.

Also, Check out the solved question of all Chapters: –

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

Check out the Accountancy Class +1 by D.K. Goal (Arya Publication) from their official Site.

ISC Accounts 11 20 Image min 197x300 - Question No 30 Chapter No 11 - D.K Goal 11 Class
D K Goel accountancy +1 – ISC_Accounts_11_20_Image

Leave a Reply

About us

About us, we are here to improve your knowledge in all financial & Business related topics and to get better carrier opportunities. The author has about 10-year Experience in tuition Business. It is very difficult to teach a large number of students with a personal touch or in a classroom. 

Animation's Resource websites

All Icons and images used on my website were downloaded from the following website please go and download free:-