Question 1

Question No 01 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 01 Chapter No 12
When the starting point is the favourable balance of cash book
1.The cash book of a merchant showed a bank balance of Rs 7,500 on 31st December 2018.Ongoing through the cash book, it was found that two cheques for Rs 500 and Rs 700 deposited in the month of December were not credited in the passbook till January 1, 2019, and three cheques for Rs 600, Rs 800 & Rs 1,200 issued on December 28, 2018, were not presented for payment till January 3, 2019. In addition t

Question 2

Question No 02 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 02 Chapter No 12
When the starting point is the favourable balance of cash book
2. From the following particular, prepare a bank reconciliation statement of R.K Khanna & Co. showing the balance as per bank passbook on March 31, 2019

On March 31, 2019, the bank balance as per cash book was Rs 9,800
The following cheque was paid into the firm’s bank current account inmarch,2019 but was creditor by the credited by the bank in April 2019. Raman Rs 400; Chand Ram Rs 300; Mohan Rs 20

Question 3

Question No 03 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 03 Chapter No 12
When the starting point is the favourable balance of cash book
3.Atrader prepare at the end of each month a bank reconciliation statement for his business Draft one such statement from the undermentioned items as on 31st December 2018.

Cash and cheque totaling Rs 36,950 were sent to bank in the month of December, but of them one cheque for Rs 4,500 was credited in the pass book on 2 January 2019
On 26th December, cheque were drawn in favor of creators for Rs 9,500

Question 4

Question No 04 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 04 Chapter No 12
When the starting point is the favourable balance of cash book
4.On 31st December 2017 the cash book of Madhav Kumar showed a debit balance of Rs 1,850. On comparing the cash book with passbook the following discrepancies were noted:

Cheque issued Rs 6,000 were not presented at bank by31.12.2017
A cheque for Rs 8,000 was deposited in the bank but was not cleared
A cheque for Rs 200 received from Dhavan and deposited in the bank was dishonoured. No advice for non-pa

Question 5

Question No 05 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 05 Chapter No 12
When the starting point is the favourable balance of cash book
5.From the following particular, prepare bank reconciliation statement as on 31st March,208

Balance as per cash book on 31st March 2019 was Rs 12,000
Cheque deposited in the bank on 27th March Rs 6,000 credited in the passbook on 5th April 2019
Interest Rs 14 credited by bank on 31st March 2019 was not entered in the cash book
Cheque worth Rs 8,000 issued prior to 31st March 2019 was not presented to th

Question 6

Question No 06 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 06 Chapter No 12
When the starting point is a favourable balance of passbook
6. From the following particular, prepare a bank reconciliation statement as on 31st December 2018On 31st December 2018, Veena Malik’s passbook showed a credit balance of Rs 5,400. A comparison of the entries with cashbook revealed that she had paid in cheque amounting to Rs 60 on30th December 2018 out of which cheque of the value of Rs 240 were credited in the passbook on 3rd January 2019. She had issued a

Question 7

Question No 07 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 07 Chapter No 12
When the starting point is a favourable balance of passbook
7. On 31st December,2017 the bank pass book of Imran abbas showed a credit balance of Rs 10,000.This balance differed from what was revealed by the cash book as on that date., On enquiry, the following facts were ascertained : three cheque amounting to Rs 2,000, Rs1,500, and Rs 750 paid into bank on 28th Dec.,2017 were not yet collected by the bank and therefore, not creditor into the account. Further, two

Question 8

Question No 08 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 08 Chapter No 12
When the starting point is a favourable balance of passbook
8.On 31st December 2018, the passbook of merchant showed a credit balance of Rs 33,570

The cheque and draft sent to the sent but not collected and credited amounting to Rs 7,900 and three cheques for Rs 3,000, Rs 1,500 and Rs 2,000 respectively were not presented for the payment till 31st January next
Bank has paid a bill amounting to Rs 10,000 but it has not been entered in the cash book and a bill receiv

Question 9

Question No 09 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 09 Chapter No 12
When the starting point is a favourable balance of passbook
9. From the following particular, prepare a bank reconciliation statement of Kovind as n 31st March,2019Balance as per pass book on 31st March,2019 is Rs 8,500. Cheques for Rs 5,100 were issued during the month of March but of these, cheque for Rs 1,200 were presented in the month of April,2019 and one cheque for Rs 200 were not presented for payment. Cheque and cash amounting to Rs 4,800were deposited in t

Question 10

Question No 10 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 10 Chapter No 12
When the starting point is a favourable balance of passbook
10. From the following particular, ascertain the balance by means f the statement that would appear in the passbook of Swaminathan as on 31st December 2018.

Overdraft as per cash book (31st December 2018) Rs 7,190
Interest on overdraft for six months ending 31st December 2018 Rs 160
Bank charges for the above period Rs 70
The cheque is drawn but not cashed by the customers prior to 31st December 2018 Rs 1,

Question 11

Question No 11 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 11 Chapter No 12
11.On 31st December, 2017 the cash book of Zorawar Singh showed on overdraft of Rs 18,000 with bank of India. This balance did not agree with the balance as shown by the bank pass book and you find that Zorawar Singh had paid into bank 26th December four cheque for Rs 10,000; Rs 12,000; Rs 8,000. Of these the cheque for Rs 6,000 was credited by the bank in January, 2018. Zorawar Singh had issued on 24th December cheque of Rs 35,000. Out of these cheques for Rs 27,00

Question 12

Question No 12 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 12 Chapter No 12
12. On checking Ram’s Cashbook with the bank statement of his overdraft current account for the month of November 2018, you find the following:

Cashbook showed an overdraft of Rs 4,500
The payment side of the cash book had been undercast by Rs 150
A cheque for Rs 750 drawn on his saving deposit account has been shown as drawn on the current account
A cheque amounting to Rs 7,000 drawn and entered in the cash for collection trough entered in the cash book, had not b

Question 13

Question No 13 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 13 Chapter No 12
When the starting point is a favourable balance of passbook
13. The following facts relate to the business of Suresh Kumar who requires you to reconcile his cash book with passbook balance on 31st March 2019

Rs

Balance as per cash book (Cr)
14,000

Unpresented cheque 
17,200

Uncredited cheque 
11,300

You have been given the following figures as additional information

The debit side of the cash book (bank Column) has been un

Question 14

Question No 14 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 14 Chapter No 12
14. On 13th January 2017 my passbook showed an overdraft of Rs 12,500. On scrutiny, the following were noticed:

Cheques amounting to Rs 2,100 were paid into the bank on 29th march of which only SR 175 was credited by the bank in passbook
Cheques for Rs 4,000 were issued by me, of which only one cheque for Rs 600 was presented for payment
Bank has paid a bill amounting to RS 10,000 but it has not been entered in the cash book, and a bill receivable for Rs 500 which

Question 15

Question No 15 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 15 Chapter No 12 - USHA
15. 31st January 2019, the passbook of Pooja Sharma shows a debit balance of Rs 41,000. Prepare bank reconciliation statement with the following information:

A cheque amounting to Rs 15,600 were drawn on 27th January 2019 out of which cheques for Rs 11,000 were cashed upta31st January 2019
A cheque for Rs 800 has been given debit by the banker in the passbook only
A cheque for Rs 200 was credited in passbook but not recorded in the cash book
A cheque amounti

Question 16

Question No 16 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 16 Chapter No 12
16. Rom the following particulars, ascertain the balance that would appear in the cash book of Santosh Kumari as at December 31, 2018.

Rs

(i)
Overdraft as per pass book (31st December 2018)
13,880

(ii)
Interest on overdraft for six months ending 31st December 2014(not yet entered in the cash book )
240

(iii)
Bank charges for the above period (not yet entered in the cash book )
60

(iv)
The cheque is drawn but not cashed by the customers prior to 31st D

Question 17

Question No 17 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 17 Chapter No 12
17. From the following particular, prepare a bank reconciliation statement of Alpha Motor Ltd. As on 30th September 2017:

Overdraft on 30th September 2017 as per pass book Rs 10,000
Cheque deposited in the bank but not recorded in cash book Rs 100
Cheque received and recorded in the bank column but sent to the bank for collection Rs 1,000
Several cheques were drawn in last week of September, Totaling Rs 15,000; of these cheques totalling only Rs 9,000 were cash bef

Question 18

Question No 18 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 18 Chapter No 12
18. From the following particular o Daljeet Kaur prepare a Bank Reconciliation Statement as on March 31, 2019:

Balance as per cash book on 31st March 2019 was Rs 12,000Cheque deposited in the bank on 27th March Rs 6,000 credited in the passbook on 5th April 2019
Interest Rs 14 credited by the bank on 31st March 2019 not entered in the cash book
A cheque worth Rs 8,000 issued prior to 31st March, 2019were not presented to the bank till 31st March 2019
Bank charges R

Question 19

Question No 19 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 19 Chapter No 12
19. On December 31, 2017 the bank column of the cash book of Mandeep Kaur shows a debit balance of Rs 9,2220. On examination of the cash book and statement, you find that :

A cheque amounting to Rs 12,600 issued before Dec.31st and entered in cash book not presented for payment till after that date
A cheque amounting to Rs 5,000 entered in the cash book as sent to the bank on Dec. 31 were entered in the bank statement after that date
A Cheque from the debtor for Rs

Question 20

Question No 20 Chapter No 12 - USHA Publication  11 Class

Sarbjit Singh · Accepted Answer

Question No 20 Chapter No 12
20. According to the cash book of Asha Mittal, there was a balance of Rs 1,050 in favour of 30.6.2015 in her business bank account. However, according to her bank statement, this account was overdrawn. On investigation, you find that:

The receipt column of cash book has been over-added by Rs 1,100
Cheque drawn and entered in cash book in June 2015 amounting to Rs 1,670 were not presented until July 2015
Discount received from a supplier Rs 100 had been included w

Particular	Plus Items (Rs)	Minus Items (Rs)
Balance as per Cash Book(Dr)		7500
Add: Cheque issued but not presented for payment	2,600
Interest credited by the bank	125	2725
Less: Cheque paid into bank but not yet credited		1,200
Bank charges debited by the bank		10
Balance as per Pass Book		9,015

USHA Publication +1 Elements of Book-Keeping Solutions Chapter No. 12 -Bank Reconciliation Statement

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