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प्रश्न
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 |
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उत्तर
Bank reconciliation statement
as on 31st March, 2018.
| Particulars | Amount ₹ | Amount ₹ |
| Bank balance as per bank statement | 15,000 | |
| Add: | ||
| (iii) Bank charges not recorded in the cash book | 250 | 1,950 |
| (iv) Interest charged by bank not recorded in the cash book | 500 | |
| (v) Bank paid insurance premium but not recorded in the cash book | 300 | |
| (vi) Cheques deposited but not yet credited | 900 | |
| 16,950 | ||
| Less: (ii) Cheques issued but not yet presented for payment | 2,500 | 2.500 |
| Balance as per cash book | 14,450 |
APPEARS IN
संबंधित प्रश्न
From the following particulars prepare a bank reconciliation statement of Jayakumar as on 31st December, 2016.
- Balance as per cash book ₹ 7,130
- Cheque deposited but not cleared ₹ 1,000
- A customer has deposited ₹ 800 into the bank directly.
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 |
From the following particulars of Raja traders, prepare a bank reconciliation statement as on 31st January, 2018.
- Balance as per bank statement ₹ 5,000
- Cheques amounting to ₹ 800 had been recorded in the cash book as having been deposited into the bank on 25th January 2018, but were entered in the bank statement on 2nd February 2018.
- Amount received by bank through NEFT amounting to ₹ 3,000, omitted in the cash book.
- Two cheques issued for ₹ 3,000 and ₹ 2,000 on 29th March 2018. Only the first cheque is presented for payment.
- Insurance premium on motor vehicles for ₹ 1,000 paid by the bank as per standing instruction not recorded in the cash book.
- Credit side of cash book was undercast by ₹ 700
- Subsidy received directly by the bank from the state government amounting to ₹ 10,000, not entered in cash book.
Explain the process of preparing bank reconciliation statement with amended cash balance
On 1st January 2017, Rakesh had an overdraft of ₹ 8,000 as showed by his cash book. Cheques amounting to ₹ 2,000 had been paid in by him but were not collected by the bank by January 01, 2017. He issued cheques of ₹ 800 which were not presented to the bank for payment up to that day. There was a debit in his passbook of ₹ 60 for interest and ₹ 100 for bank charges.
Prepare bank reconciliation statement for comparing both the balance.
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.
Overdraft shown by the passbook of Mr. Murli is ₹ 20,000. Prepare bank reconciliation statement on dated March 31, 2017.
(i) Bank charges debited as per passbook ₹ 500.
(ii) Cheques recorded in the cash book but not sent to the bank for collection ₹ 2,500.
(iii) Received a payment directly from customer ₹ 4,600.
(iv) Cheque issued but not presented for payment ₹ 6,980.
(v) Interest credited by the bank ₹ 100.
(vi) LIC paid by bank ₹ 2,500.
(vii) Cheques deposited with the bank but not collected ₹ 3,500.
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.
