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Question No 36 Chapter No 12 – T.S. Grewal 11 Class

Question No 36 Chapter No 12
Question No.36 - Chapter No.12 - T.S. Grewal +1 Book 2019-Solution-min-min

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Question No 36 Chapter No 12

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Preparation of Bank Reconciliation statement corrected or Adjusted cash book balance

36. From the following particular, ascertain the bank balance as per pass book as on 31st March 2018(a) without correcting the cash book balance and (b) after correcting the cash book balance:

  1. The bank balance as per cash book on 31st march,2018 Rs 40,000
  2. Cheque issued but not encased up 31st Match,2018 amounting to Rs 10,000
  3. Cheque paid into a bank , but not cleared up to 31st March 2018 amounting to Rs 15,000
  4. Interest on investment collected by the bank but not entered in the cash book Rs 500
  5. Cheque deposited in the bank but not entered in cash book Rs 12,500
  6. Bank charges debited in the passbook but not entered in cash book Rs 100

The solution of Question No 36 Chapter No 12: –  

Bank Reconciliation Statement
ParticularPlus Items
(Rs)
Minus Items
(Rs)
Balance as per Cash Book(Dr)40,000 
Cheque issued but not presented for payment10,000 
Cheque deposited into the bank but not yet credited by the bank 15,000
Interest on investment collected by a bank but not entered in the cash book500 
Cheque deposited in the bank but not entered in the cash book12,500 
Bank charges debited in passbook not entered in the cash book 100
Balance as per pass Book  47,900
 63,00063,000

 

Dr.Cashbook adjustment Cr.
DateParticulars
J.F.AmountDateParticulars
J.F.Amount
2018   2018   
 To balance b/f 40,000 By bank charges 100
 To interest on investment 500    
 To cheque omitted enter 12,500    
     To Balance C/d 52,900
   53,000   53,000

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Bank Reconciliation Statement
ParticularPlus Items
(Rs)
Minus Items
(Rs)
Adjusted Balance of Cash Book(Dr)52,900 
Cheque issued but not presented for payment10,000 
Cheque deposited into the bank but not yet credited by the bank 15,000
Balance as per pass Book  47,900
 62,90062,900

 

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: –

Check out T.S. Grewal +1 Book 2019 @ Official Website of Sultan Chand Publication

T.S. Grewal's Double Entry Book Keeping

T.S. Grewal’s Double Entry Book Keeping

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