Advertisements
Advertisements
प्रश्न
Prepare Bank Reconciliation Statement from the following information as of 31st March 2019.
1. Balance as per Cash Book ₹ 10,000.
2. Cheque of ₹ 2,000 issued but not presented to Bank for payment.
3. Our debtor directly deposited ₹ 3,500 to our Bank account by NEFT, not recorded in the Cash Book.
4. Bank paid electricity bill on our behalf ₹ 450 and charged Bank charges ₹ 100.
5. Paid ₹ 1,500 to ABC & company, our supplier by business debit card but recorded in Cash Book as ₹ 150.
6. Bank credited interest on Investment ₹ 500.
7. Cheque of ₹ 885 issued and presented to Bank but wrongly entered in the Pass Book as ₹ 865.
Advertisements
उत्तर
Bank Reconciliation Statement as on 31st March 2019
| Particulars | Amount (₹) | Amount (₹) |
| Bank Balance as per Cash Book | 10,000 | |
| Add: (1) Amount directly deposited by our debtor into the Bank A/c by NEFT but Not recorded in the Cash Book | 3,500 | |
| (2 Interest on Investment credited in the pass book only | 500 | |
| (3) Cheque issued but not presented for payment | 2,000 | |
| (4) Cheque issued and presented for payment but wrongly entered in the pasa book | 20 | 6,020 |
| Less: (1) Electricity bill and Bank Charges debited in the pass book only (450 + 100) | 550 | 16,020 |
| (2) Amount paid to supplier by business debit card but recorded wrong amount in Cash Book | 1,350 | 1,900 |
| Bank Balance as per pass book | 14,120 |
| Cash Book (With Bank Column) | |||||
| 1. | To Balance b/d | 10,000 | 2. | Electricity Charges | 450 |
| 3. | Amount directly deposited | 3,500 | 4. | Bank Charges | 100 |
| 6. | Interest on Investment | 500 | 6. | Wrong amount recorded in cash book | 1,350 |
| (+) | (-) | ||||
| Bank Pass Book | |||
| 2. | Cheque issued | 2000 | |
| 7. | Wrong amount entered | 20 | |
| (+) | (-) | ||
APPEARS IN
संबंधित प्रश्न
Answer in one sentence:
Who prepares a bank Pass Book?
Answer in one sentence:
Who prepares the Bank Reconciliation Statement?
Give one word/term/phrase which can substitute the following statement:
Statement showing the causes of disagreement between balance of Cash Book and Pass Book.
Do you agree or disagree with the following statement:
Bank statement enables account holder to prepare Bank Reconciliation Statement.
Do you agree or disagree with the following statement:
Bank Reconciliation Statement is similar to bank statement.
Select the most appropriate alternative from those given and rewrite the following statement:
Bank gives overdraft facility to __________ account holder.
Complete the following statement:
A statement showing the reasons for difference in Cash Book balance and Pass Book balance is known as ___________.
State whether the following statement is True or False with reasons:
Businessman can prepare Bank Reconciliation statement only with Cash Book Balance.
A bank reconciliation statement is prepared to know the causes for the difference between:
Balance as per bank statement is ₹ 1, 000. Cheque deposited, but not yet credited by the bank is ₹ 2, 000. What is the balance as per bank column of the cash book?
What is bank reconciliation statement?
The bank reconciliation statement is prepared by the banker.
Credit balance as per bank statement is an overdraft.
Give any three reasons for preparing bank reconciliation statement.
Explain why does money deposited into bank appear on the debit side of the cash book, but on the credit side of the bank statement?
Correct and rewrite the following statement:
Bank Reconciliation Statement is prepared by Bank.
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 Pass Book as ₹ 5,300.
- Cheque deposited ₹ 9,700 collected by the bank was not recorded in Cash Book.
- Payment side of the Cash Book was undercast by ₹ 100.
- Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.
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 bank, recorded in Pass Book as ₹5,300.
- Cheque deposited ₹9,700 collected by bank was not recorded in Cash Book.
- Payment side of Cash Book was undercast by ₹100.
- Electricity bill paid by bank ₹6,200 was recorded twice in Pass Book.
From the following particulars prepare Bank Reconciliation Statement as of 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 Pass Book as ₹ 5,300.
- Cheque deposited ₹ 9,700 collected by the bank was not recorded in Cash Book.
- Payment side of the Cash Book was undercast by ₹ 100.
- Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.
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 bank, recorded in Pass Book as ₹ 5,300.
- Cheque deposited ₹ 9,700 collected by bank was not recorded in Cash Book.
- Payment side of Cash Book was undercast by ₹ 100.
- Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.
