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प्रश्न
From the following information, prepare bank reconciliation statement as on 31st December, 2017 to find out the balance as per bank statement.
| Particulars | ₹ |
| (i) Bank overdraft as per cash book | 20,000 |
| (ii) Cheques deposited but not yet credited | 4,000 |
| (iii) Cheque issued but not yet presented for payment | 1,000 |
| (iv) Rent collected by the bank as per standing instruction | 500 |
| (v) Interest on overdraft debited by bank | 2,000 |
| (vi) Amount wrongly debited by bank | 300 |
| (vii) Cheque issued on 30th December 2017 dishonoured by the bank | 5,000 |
| (viii) A customer’s cheque deposited in the bank dishonoured by bank not recorded in the cash book | 2,000 |
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उत्तर
Bank reconciliation statement
as on 31st December, 2017
| Particulars | Amount ₹ | Amount ₹ |
| Bank overdraft as per cash book | 20,000 | |
| Add: | ||
| (ii) Cheques deposited but not yet credited | 4,000 | 8,300 |
| (v) Interest on overdraft | 2,000 | |
| (vi) Wrongly debited by bank | 300 | |
| (viii) A customer’s cheque deposited in the bank dishonoured by bank not recorded in the cash book | 2,000 | |
| 28,300 | ||
| Less: | ||
| (iii) Cheque issued but not yet presented for payment | 1,000 | 6,500 |
| (iv) Rent collected by the bank | 500 | |
| (vii) Cheque issued on 30th December 2017 dishonoured by the bank | 5,000 | |
| Overdraft as per bank statement | 21,800 |
APPEARS IN
संबंधित प्रश्न
Adjusting the cash book before preparing the bank reconciliation statement is compulsory.
From the following information, prepare bank reconciliation statement to find out the bank statement balance as on 31st December, 2017.
| Particulars | ₹ |
| 1. Balance as per cash book | 15,000 |
| 2. Cheques deposited but not yet credited | 1,000 |
| 3. Cheques issued and entered in the cash book before 31st December 2017 but not presented for payment until that date | 1,500 |
| 4. Dividend directly received by bank | 200 |
| 5. Direct payment made by bank for rent | 1,000 |
| 6. Locker rent charged by the bank not recorded in cash book | 1,200 |
| 7. Wrong debit given by the bank on 30th December 2017 | 500 |
| 8. A payment made through net banking has been entered twice in the cash book | 300 |
Bank balance of ₹ 40,000 showed by the cash book of Atul on December 31, 2016. It was found that three cheques of ₹ 2,000, ₹ 5,000 and ₹ 8,000 deposited during the month of December were not credited in the passbook till January 02, 2017. Two cheques of ₹ 7,000 and ₹ 8,000 issued on December 28 were not presented for payment till January 03, 2017. In addition to it bank had credited ₹ 325 as interest and had debited him with ₹ 50 as bank charges for which there were no corresponding entries in the cash book.
Prepare a bank reconciliation statement as on December 31, 2016.
From the following particulars prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2016.
(a) Two cheques of ₹ 2,000 and ₹ 5,000 were paid into bank in October, 2016 but were not credited by the bank in the month of December.
(b) A cheque of ₹ 800 which was received from a customer was entered in the bank column of the cash book in December 2016 but was omitted to be banked in December, 2016.
(c) Cheques for ₹ 10,000 were issued into bank in November 2016 but not credited by the bank on December 31, 2016.
(d) Interest on investment ₹ 1,000 collected by bank appeared in the passbook.
Balance as per Passbook was ₹ 50,000.
Prepare bank reconciliation statement.
(i) Overdraft shown as per cash book on December 31, 2017 ₹ 10,000.
(ii) Bank charges for the above period also debited in the passbook ₹ 100.
(iii) Interest on overdraft for six months ending December 31, 2017 ₹ 380 debited in the passbook.
(iv) Cheques issued but not encashed prior to December 31, 2017 amounted to ₹ 2,150.
(v) Interest on Investment collected by the bank and credited in the passbook ₹ 600.
(vi) Cheques paid into bank but not cleared before December, 31 2017 were ₹ 1,100.
Correct and rewrite the following statement:
When extracts are given for common period only common items are to be considered.
From the following particulars, prepare a bank reconciliation statement as at March 31, 2017.
- Balance as per cash book ₹ 3,200
- Cheque issued but not presented for payment ₹ 1,800
- Cheque deposited but not collected upto March 31, 2014 ₹ 2,000
- Bank charges debited by bank ₹ 150
From the following particulars, prepare a bank reconciliation statement as at March 31, 2017.
- Balance as per cash book ₹ 3,200 .
- Cheque issued but not presented for payment ₹ 1,800.
- Cheque deposited but not collected upto March 31, 2014 ₹ 2,000.
- Bank charges debited by bank ₹ 150.
From the following particulars, prepare a bank reconciliation statement as at March 31, 2017.
- Balance as per cash book ₹ 3,200.
- Cheque issued but not presented for payment ₹ 1,800.
- Cheque deposited but not collected upto March 31, 2014 ₹ 2,000.
- Bank charges debited by bank ₹ 150.
Rectify the following errors:
- Credit sales to Mohan Rs 7,000 were not recorded.
- Credit purchases from Rohan Rs 9,000 were not recorded.
- Goods returned to Rakesh Rs 4,000 were not recorded.
- Goods returned from Mahesh Rs 1,000 were not recorded.
