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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
Select the most appropriate alternative from those given and rewrite the following statement:
Debiting an entry in Cash Book ___________ cash balance.
Adjusting the cash book before preparing the bank reconciliation statement is compulsory.
From the following particulars, ascertain the cash book balance as on 31st December, 2016.
- Overdraft balance as per bank statement ₹ 1,26,640
- Interest on overdraft entered in the bank statement, but not yet recorded in cash book ₹ 3,200
- Bank charges entered in bank statement, but not found in cash book ₹ 600
- Cheques issued, but not yet presented for payment ₹ 23,360
- Cheques deposited into the bank but not yet credited ₹ 43,400
- Interest on investment collected by the bank ₹ 24,000
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.
On comparing the cash book with passbook of Naman it is found that on March 31, 2014, bank balance of ₹ 40,960 showed by the cash book differs from the bank balance with regard to the following:
(a) Bank charges ₹ 100 on March 31, 2017, are not entered in the cash book.
(b) On March 21, 2017, a debtor paid ₹ 2,000 into the company’s bank in settlement of his account, but no entry was made in the cash book of the company in respect of this.
(c) Cheques totaling ₹ 12,980 were issued by the company and duly recorded in the cash book before March 31, 2017, but had not been presented at the bank for payment until after that date.
(d) A bill for ₹ 6,900 discounted with the bank is entered in the cash book with recording the discount charge of ₹ 800.
(e) ₹ 3,520 is entered in the cash book as paid into bank on March 31st, 2017, but not credited by the bank until the following day.
(f) No entry has been made in the cash book to record the dishonor on March 15, 2017 of a cheque for ₹ 650 received from Bhanu.
Prepare a reconciliation statement as on March 31, 2017.
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.
The passbook of Mr. Randhir showed an overdraft of ₹ 40,950 on March 31, 2017.
Prepare bank reconciliation statement on March 31, 2017.
(i) Out of cheques amounting to ₹ 8,000 drawn by Mr. Randhir on March 27, a cheque for ₹ 3,000 was encashed on April 2017.
(ii) Credited by bank with ₹ 3,800 for interest collected by them, but the amount is not entered in the cash book.
(iii) ₹ 10,900 paid in by Mr. Randhir in cash and by cheques on March, 31 cheques amounting to ₹ 3,800 were collected on April, 07.
(iv) A Cheque of ₹ 780 credited in the passbook on March 28 being dishonoured is debited again in the passbook on April 01, 2017. There was no entry in the cash book about the dishonour of the cheque until April 15.
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 the 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 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.
