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Tamil Nadu Board of Secondary EducationHSC Commerce Class 11

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?

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Question

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?

Options

  • ₹ 3,000 overdraft

  • ₹ 3,000 favourable

  • ₹ 1,000 overdraft

  • ₹ 1,000 favourable

MCQ
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Solution

₹ 3,000 favourable

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Chapter 8: Bank Reconciliation Statement - Multiple choice questions [Page 171]

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Samacheer Kalvi Accountancy [English] Class 11 TN Board
Chapter 8 Bank Reconciliation Statement
Multiple choice questions | Q I 9. | Page 171

RELATED QUESTIONS

Answer in one sentence:

Who prepares the Bank Reconciliation Statement?


Answer in one sentence:

Why is the Bank Reconciliation Statement prepared?


Do you agree or disagree with the following statement:

Bank Reconciliation Statement is prepared only during the year end.


Complete the following statement:

While preparing Bank Reconciliation Statement only __________ column of Cash Book is considered.


State whether the following statement is True or False with reasons:

Businessman can prepare Bank Reconciliation statement only with Cash Book Balance.


Balance as per cash book is ₹ 2, 000. Bank charge of ₹ 50 debited by the bank is not yet shown in the cash book. What is the bank statement balance now?


What is bank reconciliation statement?


The bank reconciliation statement is prepared by the banker.


 Correct and rewrite the following statement:

Bank Reconciliation Statement is prepared by Bank.


From the following details prepare Bank Reconciliation Statement as of 31st Dec. 2018.

1. Bank overdraft as per Cash Book on 31st Dec. 2018 was ₹ 48,450.

2. Bank charges for SMS alerts ₹ 370 were debited in passbook but not recorded in Cash Book.

3. Interest in overdraft ₹ 2,870 did not appear in Cash Book.

4. A bill for ₹ 12,000 discounted with bank appears in Cash Book at the full amount but the bank has deducted ₹ 200 discounting charges.

5. Cheques issued but not presented for payment before 31st Dec. 2018 amounted to ₹ 32,300.

6. Cheques amounting to ₹ 24,000 were deposited into the bank but only a cheque of ₹ 8,000 was collected by the bank before 31st Dec. 2018.

7. Paid stationary bill ₹ 11,300 by debit card. It was not recorded in Cash Book.


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