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प्रश्न
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 Pass Book as ₹ 5,300.
- Cheque deposited ₹ 9,700 collected by the bank was not recorded in Cash Book.
- Payment side of the Cash Book was undercast by ₹ 100.
- Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.
उत्तर
| Bank Reconciliation Statement as on 30th June 2019 | ||
| Particulars | Amount (₹) | Amount (₹) |
| Credit balance as per Pass Book | 20,000 | |
| Add: | ||
| (1) Cheque issued and paid by the bank but recorded wrongly in the pass book | 1,800 | 8,100 |
| (2) Payment side of Cash Book undercast now rectified | 100 | |
| (3) Electricity bill paid by the bank recorded twice in the pass book | 6,200 | |
| 28,100 | ||
| Less: | ||
| (1) Cheque deposited and collected but not recorded in Cash Book | 9,700 | |
| Bank Balance as per Cash Book | 18,400 | |
Working Notes:
| Cash Rook (With Rank Column) | |||||
| 3. | Cheque deposited not recorded | 9,700 | 4. | Credit side undercast | 100 |
| (-) | (+) | ||||
| Bank Pass Book | ||||
| By Balance b/d | 20,000 | |||
| 5. | Electricity bill paid but recorded twice | 6,200 | ||
| 2. | Cheque amount wrongly recorded | 1,800 | ||
| (-) | (+) | |||
APPEARS IN
संबंधित प्रश्न
Answer in one sentence:
On which side is interest on bank deposit recorded in Pass Book?
Answer in one sentence:
Why is the Bank Reconciliation Statement prepared?
Give one word/term/phrase which can substitute the following statement:
The account on which overdraft facility is allowed by bank.
Give one word/term/phrase which can substitute the following statement:
Statement showing the causes of disagreement between balance of Cash Book and Pass Book.
Do you agree or disagree with the following statement:
Bank statement enables account holder to prepare Bank Reconciliation Statement.
Do you agree or disagree with the following statement:
Bank Reconciliation Statement is similar to bank statement.
Select the most appropriate alternative from those given and rewrite the following statement:
Bank gives overdraft facility to __________ account holder.
A bank reconciliation statement is prepared to know the causes for the difference between:
Which of the following is not the salient feature of bank reconciliation statement?
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?
Give any two expenses which may be paid by the banker as per standing instruction.
Bank reconciliation statement is prepared to identify the causes of differences between balance as per bank column of the cash book and balance as per cash column of the cash book.
Give any three reasons for preparing bank reconciliation statement.
On 31st August 2018 bank passbook of Mr. Ravi showed a credit balance of ₹ 33,600, but Cash Book showed a different balance. On comparing the two books following differences were noticed:
- Cheques paid into the bank but not credited before 31st Aug 2018 amounted to ₹ 24,500.
- Direct deposit by the customer through NEFT ₹ 33,000 recorded in the passbook only.
- Cheques issued on 28th Aug 2018 were presented for payment on 5th Sep. 2018 amounted to ₹ 38,800.
- A bill receivable for ₹ 15,000 discounted with the bank was dishonored on 30th Aug 2018. Intimation of the same was received only on 3rd Sep 2018.
- Passbook credit side was overcast ₹ 2,000.
- Bank debited ₹ 400 for bank charges in the passbook, which was not recorded in Cash Book.
Prepare Bank Reconciliation Statement as of 31st August 2018.
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 bank, recorded in Pass Book as ₹ 5,300.
- Cheque deposited ₹ 9,700 collected by bank was not recorded in Cash Book
- Payment side of Cash Book was undercast by ₹ 100.
- Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book
From the following particulars prepare the 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.
- Cheque deposited ₹ 9,700 collected by the bank was not recorded in the Cash Book.
- The payment side of 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 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 bank, recorded in Pass Book as ₹ 5,300.
- Cheque deposited ₹ 9,700 collected by bank was not recorded in Cash Book.
- Payment side of Cash Book was undercast by ₹ 100.
- Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.
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 bank, recorded in Pass Book as ₹ 5,300.
- Cheque deposited ₹ 9,700 collected by bank was not recorded in Cash Book.
- Payment side of Cash Book was undercast by ₹ 100.
- Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.
From the following particulars prepare 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 Pass Book as ₹ 5,300.
- Cheque deposited ₹ 9,700 collected by the bank was not recorded in Cash Book.
- Payment side of the Cash Book was undercast by ₹ 100.
- Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.
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 bank, recorded in Pass Book as ₹ 5,300.
- Cheque deposited ₹ 9,700 collected by bank was not recorded in Cash Book.
- Payment side of Cash Book was undercast by ₹ 100.
- Electricity bill paid by bank ₹ 6,200 was recorded twice in Pass Book.
