Question 1

Question No 1 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 1 Chapter No 13 - Unimax Class 11
At the end of the year, prem Chawla’s cash book showed a bank balance of ₹ 1,850. On comparing the same with the bank passbook, he found that cheques amounting to ₹ 1,360 had been issued towards the close of the year, ₹ 281 of which were presented for payment in January next. He had deposited cash and cheques worth ₹ 1,389 on 29th December, of which cheques for ₹ 470 were cleared in January. The bank credited his account with ₹ 140 in the passbook i

Question 2

Question No 2 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 2 Chapter No 13 - Unimax Class 11
The cash book of a merchant showed a bank balance of ₹ 7,500 on 31st December 2019. On going through the cash book, it was found that two cheques for ₹ 500 and ₹ 700 deposited in the month of December were not credited in the passbook till January 1, 2020, and three cheques for ₹ 600, ₹ 800, and ₹ 1,200 issued on December 28, were not presented for payment till January 3, 2020. In addition to this ₹ 10 as bank charges for which there were no corresp

Question 3

Question No 3 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 3 Chapter No 13 - Unimax Class 11
From the following particulars, prepare a bank reconciliation statement showing the balance as per bank pass book on 31 March,2020. The following cheque were paid into firm’s current account in March,2020 but were credited by the bank in April,2020: A ₹ 2,500; B ₹ 3,500 and C ₹ 1,900. The following cheque were issued by the firms in March, 2020 and were cashed in April 2020: P ₹ 2,500, Q₹ 4,500 and R ₹ 4,000.A cheque of ₹ 1,000 which was received fr

Question 4

Question No 4 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 4 Chapter No 13 - Unimax Class 11
A trader prepares at the end of each month a bank reconciliation statement for his business. Draft one such statement from the undermentioned items as on 31 December,2019.
(1) Cash and cheques totaling ₹ 36,950 were sent to bank in the month of December, but of these One cheque for ₹ 4,500 was credited in the pass book on 2nd January,2020.
(2) On 26th December cheque were drawn in favour of creditors for ₹ 9,500 but of these One cheque for ₹ 4,000 w

Question 5

Question No 5 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 5 Chapter No 13 - Unimax Class 11
From the following particulars, ascertain the balance by means of the statement that would appear in the pass book of Mr. Swaminath as on 31st December 2019.
(1) Overdraft as per cash book (on 31st December 2019) ₹ 7,190.
(2) Interest on overdraft for six months ending 31st December 2019 ₹ 160.
(3) Bank charges for the above period are ₹ 70.
(4) Cheque drawn but not cashed by the customer prior to 31st December,2019 ₹ 1,270.
(5) Cheque paid into ban

Question 6

Question No 6 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 6 Chapter No 13 - Unimax Class 11
On 31st December,2019 the cash book of a merchant showed a bank overdraft of ₹ 1,729. On comparing the cash book with the bank pass book, the following discrepancies were noted:
(a) Cheque issued for ₹ 600 were not presented at the bank till 7th January,2020.
(b) Cheque amounting to ₹ 750 were deposited in the bank but were not collected.
(c) A cheque for ₹ 150 received from Mahesh Chand and deposited in the bank was dishonoured & advice of non-

Question 7

Question No 7 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 7 Chapter No 13 - Unimax Class 11
On 31.12.2019, the cash book of Roy brothers showed an overdraft of ₹ 5,600. From the following particulars, prepare a bank reconciliation statement as on 31.12.2019:
(1) Cheque drawn but not cashed before 31.12.2019 amounted to ₹ 3,946.
(2) Cheque paid into the bank but not collected and credited before 31.12.2019 amounted to ₹ 4,891.
(3) Debit is made in the pass book for ₹ 120 on account of interest on overdraft and ₹ 50 on account of cheque for

Question 8

Question No 8 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 8 Chapter No 13 - Unimax Class 11
From the following information, prepare a Bank Reconciliation Statement as on 31.12.2019:
(1) Bank balance as per cash book ₹ 5,200 (overdraft).
(2) Cheque drawn but not cashed by the customers ₹ 1,000.
(3) A bill receivable (discounted with the bank in October,2019 for ₹ 475) was dishonoured on 31.12.2019 ₹ 500.
(4) Interest on overdraft ₹ 110 debited by bank but not entered in the cash book.
(5) Cheque paid into bank, but not cleared ₹ 800.
The so

Question 9

Question No 9 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 9 Chapter No 13 - Unimax Class 11
From the following particulars, ascertain the bank balance as per pass book of Banarsi Das as at 31st March,2020:
(a) Credited balance as per cash book on 31st March,2020 was ₹ 1,500.
(b) Interest charges by bank upto 31st March,2020 ₹ 50 is recorded in the pass book.
(c) Bank charges made by the bank ₹ 12 were also recorded only in the pass book.
(d) Cheque paid into bank ₹ 2,500 but cheque of ₹ 1,875 only were cleared and credited by the bankers.

Question 10

Question No 10 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 10 Chapter No 13 - Unimax Class 11
On checking Ram’s cash book with the bank statement of his overdraft current account for the month of November 2019, you find the following:
(a) Cash book showed an overdraft of ₹ 4,500.
(b) The payment side of the cash book had been undercast by ₹ 150.
(c) A cheque for ₹ 750 drawn on his saving deposit account has been showed as drawn on current account.
(d) Cheque amounting to ₹ 7,000 drawn and entered in the cash book had not been presented.
(e)

Question 11

Question No 11 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 13 - Unimax Class 11
The following facts relate to the business of Sardar Harnam Singh who requires you to reconcile his cash book balance with his pass book balance.

₹

Balance as per cash book (Cr)
1,400

Unpresented cheques
1,720

Uncredited cheque
1,130

You have been given the following figures an additional information:
(1) The debit side of the cash book (bank column) has been undercast by ₹ 250.
(2) A cheque for ₹ 100 paid to a creditor has been wrong

Question 12

Question No 12 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 12 Chapter No 13 - Unimax Class 11
The following facts were extracted as at 31st December, 2019 from the books of P.K. Sen Gupta who keeps a double column cash book:

₹

Bank balance as per cash book (overdrawn)
160

Balance as per bank statement (in favour)
120

₹ 16 commission charges by bank on outstation cheques yet to be taken into account.
A cheque for ₹ 40 paid to R. Gupta wrongly entered in the cash column.
Debit side of cash book (Bank column) undercast by ₹ 100. Ch

Question 13

Question No 13 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 13 Chapter No 13 - Unimax Class 11
13. On 31st January 2020 my cash book showed bank overdraft of ₹ 12,500. On comparing it with the pass book, the following difference were noted:
(1) Cash and cheque amounting to ₹ 1,340 were sent to bank on 27th January, but cheques wroth ₹ 230 were credited on 2nd February and on cheque for ₹ 45 was returned by them as dishonoured on 4th February.
(2) During the month of January, I issued cheque wroth ₹ 1,670 to my creditors. Out of these, cheque

Question 14

Question No 14 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 14 Chapter No 13 - Unimax Class 11
14. Prepare a bank reconciliation statement from the following particulars:

₹

Bank overdraft as per cash book
3,000

Cheque deposited into bank but no entry was passed in the pass book
80

Cheque received and entered in cash book not to bank
300

Credit side of the bank column cash short
20

Insurance premium paid by bank directly
100

Bank charges debited by bank
10

Cheque issued but not presented for payment
200

Interest collected

Question 15

Question No 15 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 15 Chapter No 13 - Unimax Class 11
15. From the following particulars of D.K. Traders, prepare a bank reconciliation statement as on 30.4.2019:
(1) Bank balance as per cash book (overdraft) ₹ 3,250.
(2) following cheque were issued in April ,2019 but were presented in May,2019-4400, ₹ 700 and ₹ 300.
(3) following cheques were deposited into bank in April, 2019:
A-₹ 1,000: B-₹ 200: C-₹ 500: D-₹ 10.All the cheque were collected and credited by the bank in May, 2019 with the exception

Question 16

Question No 16 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 16 Chapter No 13 - Unimax Class 11
16. According to the cash book of Saha brothers, there was a overdraft balance of ₹ 4,450 on 30.06.2019. On investigation you find that:
(1) Cheque amounting to ₹ 13,000 issued to creditor, not presented for payment until after that date.
(2) Cheque paid into bank amounting to ₹ 10,500, out of which cheque amounting to ₹ 5,000 collected by the Ank up to 30.06.2019.
 (3) A dividend of ₹ 400 and rent amounting to ₹ 600 received by the bank and entere

Question 17

Question No 17 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 17 Chapter No 13 - Unimax Class 11
Question.17 From the following particulars, prepare a bank reconciliation statement as on 31st December, 2019.
On 31st December,2019 a merchant’s pass book showed credit balance of ₹ 5,400. A comparison of the entries with the cash book revealed that he had paid in cheque amounting to ₹ 600 on 30th December ,2019, out of which cheque of the value of ₹ 240 were credited in the pass book on 3rd January,2020. He had issued cheque amounting to ₹ 1,500

Question 18

Question No 18 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 18 Chapter No 13 - Unimax Class 11
(1) On 31st March,2020 bank pass book of Mohan showed a balance of ₹ 15,000 to his credit.
(2) Before that date, he had issued cheques amounting to ₹ 8,000 of which cheques amounting to ₹ 3,200 have so far been presented for payment.
(3) A cheque of ₹ 2,200 paid by him the bank on 26th March is not yet credited is the pass book.
(4) He had also received a cheque for ₹ 500 which although entered by him in the bank column of cash book, was omitted to

Question 19

Question No 19 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 19 Chapter No 13 - Unimax Class 11
19. On 31st December, 2019, the pass book trader showed a credit balance of ₹ 10,000. This balance difference from what was revealed by his cash book as that date. On enquiry, the following facts were ascertained: three cheque amounting to ₹ 2,000, ₹ 1,500 and ₹ 750 respectively were not yet collected by the bank and therefore, not credited into the account. Further, two cheque o the value of ₹ 1,000 and ₹ 500 respectively issued to the trader’s cr

Question 20

Question No 20 Chapter No 13 - Unimax 11 Class

Sarbjit Singh · Accepted Answer

Question No 20 Chapter No 13 - Unimax Class 11
20. On 31st December 2019, the pass book of a merchant showed a credit balance of ₹ 3,357.The cheque and drafts sent to the but not collected amounted to ₹ 790 and three cheque for ₹ 300, ₹ 150 ₹ 200 respectively were not presented for payment till 31st January next.Bank has paid a bill amounting to ₹ 1,000 but it has not been entered in the cash book, and a bill receivable for ₹ 500 which was discounted with the bank dishonourd on the date.The ban

Particulars	Details	Amount
Balance as per cash book (Dr)		1,850
Add: 1. Cheques issued but not presented	281
2. Interest credited by bank	140	421
		2,271
Less:1. Cheque paid but not cleared	470
2. Bank charges	25	495
Balance as per pass book		1,776

Unimax class 11 - 2021 Solutions Chapter No. 13 - Bank Reconciliation Statement - Unimax +1

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