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प्रश्न
From the following particulars of Simon traders, prepare a bank reconciliation statement as on 31st March, 2018.
- Debit balance as per bank statement ₹ 2,500
- Cheques deposited amounting to ₹ 10,000, not yet credited by bank.
- Payment through net banking for ₹ 2,000, omitted in the cash book
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उत्तर
Bank reconciliation statement
as on 31st March 2018.
| Particulars | Amount ₹ | Amount ₹ |
| Debit balance as per bank statement | 2,500 | |
| Less: | ||
| (b) Cheques deposited but not yet credited | 10,000 | 12,000 |
| (c) Payment through net, omitted in the cash book. | 2,000 | |
| Balance as per cash book | 9,500 |
APPEARS IN
संबंधित प्रश्न
Select the most appropriate alternative from those given and rewrite the following statement:
Debiting an entry in Cash Book ___________ cash balance.
Prepare bank reconciliation statement from the following data and find out the balance as per cash book as on 31st March, 2018.
| Particulars | ₹ |
| (i) Bank balance as per bank statement | 15,000 |
| (ii) Cheques issued but not yet presented for payment | 2,500 |
| (iii) Bank charges not recorded in the cash book | 250 |
| (iv) Interest charged by bank not recorded in the cash book | 500 |
| (v) Bank paid insurance premium as per standing instruction but not recorded in the cash book | 300 |
| (vi) Cheques deposited but not yet credited | 900 |
Enumerate the steps to ascertain the correct cash book balance
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.
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.
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 Bank Reconciliation Statement as on 30th June 2019.
- Credit balance as per Pass Book ₹ 20,000.
- A cheque for ₹ 3,500 was issued and paid by the bank, recorded in the Pass Book as ₹ 5,300.
- The cheque deposited ₹ 9,700 collected by the bank was not recorded in the Cash Book.
- The payment side of the Cash Book was undercast by ₹ 100.
- The electricity bill paid by the bank ₹ 6,200, was recorded twice in the Pass Book.
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.
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.
