Question No 37 Chapter No 12 – T.S. Grewal 11 Class

Question No 37 Chapter No 12
Question No.37 - Chapter No.12 - T.S. Grewal +1 Book 2019-Solution-min-min


Question No 37 Chapter No 12


37. From the following particular, find out corrected bank balance as per cash book and thereafter prepare a Bank Reconciliation Statement as on 31st March 2018 of sole proprietor

  1. Bank overdraft as per cash book Rs 80,000
  2. Cheque deposited as per the bank statement but not entered in cash book Rs 3,000
  3. Cheque recorded for collection but not sent to the bank Rs 10,000
  4. Credit side of bank column cast short Rs 1,000
  5. Bank charges recorded twice in cash book Rs 100
  6. Customer’s cheque returned as per bank statement Rs 4,000
  7. Cheque issued but dishonoured on technical grounds Rs 3,000
  8. Bills collected by the bank directly Rs 20,0000
  9. Cheque received entered twice in cash book Rs 5,000

The solution of Question No 37 Chapter No 12: –  


Dr.Cashbook adjustment Cr.
2018   2018   
 Cheque omitted to enter 3,000 By balance b/f(overdraft) 80,000
 Bill collection 20,000 By adjustment of undercast 1,000
 Bank charges 100 Cheque returned 4,000
     Cheque recorded twice 5,000
 To Balance C/d 66,900    
   90,000   90,000


Bank Reconciliation Statement
ParticularPlus Items
Minus Items
Overdraft balance(adjusted) as per Cash Book(Dr) 66,900
Cheque recorded for collection but not sent to the bank 10,000
Cheque issued but not cleared due to technical grounds3,000 
Balance as per pass Book 73,900 



To understand more about cash book please check out following links: –

Bank Reconciliation Statement | Process | Illustration |


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T.S. Grewal's Double Entry Book Keeping

T.S. Grewal’s Double Entry Book Keeping


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