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प्रश्न
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 |
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उत्तर
Bank reconciliation statement
as on 31st December, 2017
| Particulars | Amount ₹ | Amount ₹ |
| Balance as per cash book | 15,000 | |
| Add: | ||
| (3) Cheques issued but not yet presented for payment | 1,500 | 2,000 |
| (4) Dividend directly received but not recorded in cash book | 200 | |
| (8) A payment made through net banking has been twice entered in cash book | 300 | |
| 17,000 | ||
| Less: | ||
| (2) Cheques deposited but not yet credited | 1,000 | 3,700 |
| (5) Direct payment made by bamk for rent but not debited in cash book | 1,000 | |
| (6) Locker rent charged but not recorded in cash book | 1,200 | |
| (7) Wrong debit given by bank but not recorded in cash book | 500 | |
| Balance as per bank statement | 13,300 |
APPEARS IN
संबंधित प्रश्न
Briefly explain the term favourable balance as per cash book
Explain the process of preparing bank reconciliation statement with amended cash 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 as on December 31, 2017. This day the passbook of Mr. Himanshu showed a balance of ₹ 7,000.
- Cheques of ₹ 1,000 directly deposited by a customer.
- The bank has credited Mr. Himanshu for ₹ 700 as interest.
- Cheques for ₹ 3,000 were issued during the month of
December but of these cheques for ₹ 1,000 were not presented during the month of December.
Balance as per passbook of Mr. Kumar is 3,000.
(a) Cheque paid into bank but not yet cleared
Ram Kumar ₹1,000
Kishore Kumar ₹ 500
(b) Bank Charges ₹ 300
(c) Cheque issued but not presented
Hameed ₹ 2,000
Kapoor ₹ 500
(d) Interest entered in the passbook but not entered in the cash book ₹ 100.
Prepare a bank reconciliation statement.
Prepare bank reconciliation statement of Shri Bhandari as on March 31, 2017.
- The payment of a cheque for ₹ 550 was recorded twice in the passbook.
- Withdrawal column of the passbook undercast by ₹ 200.
- A cheque of ₹ 200 has been debited in the bank column of the Cash Book but it was not sent to bank at all.
- A cheque of ₹ 300 debited to bank column of the cash book was not sent to the bank.
- ₹ 500 in respect of dishonoured cheque were entered in the passbook but not in the cash book. Overdraft as per passbook is ₹ 20,000.
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 up to 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.
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.
