Question No 46 Chapter No 11

Question No 46 Chapter No 11

46. Prepare a Bank Reconciliation Statement in the books of Bharti as of 31st Dec 2017 from the following transaction:
(i)Bank overdraft as per pass book 22,000 as on 31st Dec.
(ii)On 28th Dec. cheque had been issued for 50,000 of which a cheque worth 6,000 only had been encashed up to 31srt Dec.
(iii)Cheque amounted to 4,500 had been paid into the bank for collection but out of these only 1,000 had been credited in the passbook
(iv)The bank has charged 1,500 as interest on overdraft and the intimation of which has not been received as yet
(v) Bank has collected 1,600 directly in respect of interest on investment
(vi) A cheque of 1,200 has been debited in the bank column of the cash book, but it was not sent to the bank at all

The solution of Question No 46 Chapter No 11: –

Bank Reconciliation Statement
ParticularPlus Items (Rs)
Minus Items(Rs)
Debit Balance as per Pass Book (overdraft)22,000 
Add: (ii)cheque issued but not presented for payment44,000 
(v) Directly collected interest on investment1,600 
Less: (iii) cheque sent for collection did not collect 3,500
(iv)Interest on overdraft did not enter in the cash book 1,500
(vi) Cheque debited in cash book not sent to a bank 1,200
Debit Balance as per Cash Book 61,400

Bank Reconciliation Statement | Process | Illustration |

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