Question No 39 Chapter No 11

Question No 39 Chapter No 11

39.From the following particulars, prepare a Bank Reconciliation Statement of Alpha Electronic Motor. Private Ltd. As on 30th September, 2019:
(a) Overdraft on 30th September 2014 as per Pass Book 10,000.
(b) Cheque deposited in the bank but not recorded in Cash Book 100.
(c) Cheque received and recorded in the Cash Book but not sent to bank for collection 1,000.
(d) Several cheques were drawn in the last week of September, totalling 15,000; of these cheques totalling only 9,000 were cashed before 30th September.
(e) Similarly, several cheques, totaling 9,000 were sent for collection; of these cheques of the value of 1,500 were credited on 5th October and 2,000 on 7th October, balance being credited before 30th September.
(f) Fees of 250 was paid directly by the bank but was not recorded in the Cash Book.
(g) In the Cash Book, a bank charge of 30 was recorded twice while another bank charge of 50 was not recorded at all.
(h) Interest of 1,400 was charged by the bank but was not recorded in the Cash Book.

The solution of Question No 39 Chapter No 11: –

Bank Reconciliation Statement
ParticularPlus Items (Rs)
Minus Items(Rs)
Debit Balance (Overdraft) as per Pass Book (Account No. I) 10,000
Add: (c) Cheque received recorded in Cash Book but not sent for collection1,000 
(e) Cheques deposited but not credited (1,500 + 2,000)3,500 
(f) Fees paid by bank250 
(g) Bank charges50 
(h) Interest on overdraft charged1,400 
Less: (b) Cheque deposited but not recorded in Cash Book 100
(d) Cheque issued but not presented (15,000 – 9,000) 6,000
(g) Bank charges recorded twice in Cash Book 30
Credit Balance (Overdraft) as per Cash Book 9,930 

Bank Reconciliation Statement | Process | Illustration |

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