Question No 41 Chapter No 11

Question No 41 Chapter No 11

41.The following facts were extracted as of 31st December 2014 from the books of Rajesh Dogra who keeps a double-column Cash Book:

Bank balance as per Cash Book (overdrawn)32,000
Balance as per bank statement (in favor)24,000

200 commission charged by the bank on outstation cheques yet to be taken into account. A cheque for 11,000 paid to Shashi Bhushan wrongly entered in the cash column. Debit side of Cash Book (bank column) undercast by 1,000. Cheques received from customers 10,400 deposited on 31-12-2019 but credited by the bank on 2-1-2020.
Cheques issued to suppliers 76,600 during 2014 not yet presented for encashment. Prepare a Bank Reconciliation Statement as at 31-12-2019

The solution of Question No 41 Chapter No 11: –

Bank Reconciliation Statement
ParticularPlus Items (Rs)
Minus Items(Rs)
Credit Balance (Overdraft) as per Amended Cash Book 32,000
Add: Debit side of Cash Book undercasted1,000 
Cheque issued but not presented for payment76,600 
Less: Commission charged 200
Cheque issued wrongly recorded in Cash Column 11,000
Cheque deposited but not collected by Bank 10,400
Credit Balance as per Pass Book 24,000
 77,60077,600

Bank Reconciliation Statement | Process | Illustration |

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