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A Page from the Savings Bank Account of Mrs Ravi is Given Below. She Closed the Account on 30th September 2006. Calculate the Interest Mrs Ravi Earned at the End of 30th September 2006 at 4.5% per Annum Interest. Hence, Find the Amount She Receives on Closing the Account.

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Question

A page from the savings bank account of Mrs Ravi is given below.

Date Particulars Withdrawal
(Rs.)
Deposit (Rs.) Balance (Rs.)
April 3rd 2006 B/F     6000
April 7th By cash   2300 8300
April 15th By cheque   3500 11800
May 20th To self 4200   7600
June 10th By cash   5800 13400
June 15th To self 3100   10300
August 13th By cheque   1000 11300
August 25th To self 7400   3900
September 6th
2006
By cash   2000 5900

She closed the account on 30th September 2006. Calculate the interest Mrs Ravi earned
at the end of 30th September 2006 at 4.5% per annum interest. Hence, find the
amount she receives on closing the account.

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Solution

Since the interest is earned on the minimum balance between 10th day and the last day of the month as per entries, we have

Minimum balance for April = Rs. 8300

Minimum balance for May = Rs. 7600

Minimum balance for June = Rs. 10300

Minimum balance for July = Rs. 10300

Minimum balance for August = Rs. 3900

Minimum balance for September = Rs. 0

Total balance = Rs. 40400

⇒ Total amount qualifying for interest = Rs. 40400

⇒ Principle for 1 month `(1/12 year)` = Rs 40400

Rate of interest = 4.5% per annum

⇒ Interest = Rs  `(40400xx4.5 xx 1/12)/100` = Rs 151.50

Amount = Balance in the account in last month + Interest

= 5900 + 151.5

= Rs 6051.50

 Thus, Mrs Ravi receives Rs. 6051.50 on closing the account.

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2015-2016 (March)

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