45. From the following particulars make out the Bank Reconciliation Statement as on 31st December 2016. (a) Pass book showed a credit balance of ₹15,000 on 31st December 2016. (b) Cheques of ₹17,500 were issued but cheques of ₹12,000 only presented for payment till 31st December. (c) Cheques of ₹10,000 were sent to the bank … Read more
44. On 31st December, 2014, pass book shows debit balance of ₹7,500. From the following particulars, prepare a Bank Reconciliation Statement : (a) Cheques paid in for collection amounted to ₹20,600 but cheques of ₹7,800 were credited on 3rd January, 2015. (b) A cheque of ₹1,000 debited in cash book was omitted to be banked. … Read more
43. On 30th June, 2019, the pass book of Nataraj showed a bank overdraft of ₹46,000. The following additional information is available. You are required to prepare a bank reconciliation statement as on the above mentioned date : (i) Out of total cheques issued, cheques for ₹22,000 have not been presented for payment so far. … Read more
42. While comparing the cash book of Mayank with the bank pass book on 30th September, 2019 you find the following: (i) The bank pass book showed a debit balance of ₹15,000. (ii) Bank paid insurance premium ₹2,000, but it was recorded as ₹200 only in cash book. (iii) Cheques issued in favour of suppliers … Read more
41. Prepare a Bank Reconciliation Statement as on 31st Dec.. 2019 from the following transactions: (i) Bank overdraft as per Pass Book ₹22,000 as on 31st Dec. (ii) On 28th Dec., cheques had been issued for ₹50,000 of which cheques worth ₹6,000 only had been encashed upto 31st Dec. (iii) Cheques amounted to ₹4,500 had … Read more
40. Prepare a Bank Reconciliation Statement in the books of Bharti as on 31st January, 2023 (a) Balance as per Pass Book as on 31st January, 2023 was ₹62,500. (b) Cheque of ₹17,800 was issued by her on 28th January 2023 but this was not payment till 31st January 2023. (c) A cheque of ₹4,000 … Read more
39. The following information relate to the business of Mohit Raina, who requests you to prepare his amended Cash Book and reconcile his Cash Book balance with his Pass Book balance: Balance as per Cash Book (Cr.) ₹40,000 Unpresented cheques ₹72,000 Uncredited cheques ₹13,000 You have been given the following additional information (a) The debit … Read more
38. From the following particulars, prepare a Bank Reconciliation Statement of Alpha Electronic Motor Private Ltd. as on 30th September, 2019: (a) Overdraft on 30th September 2019 as per Pass Book ₹10,000. (b) Cheque deposited in the bank but not recorded in Cash Book ₹100. (c) Cheque received and recorded in the Cash Book but … Read more
37. Raghav & Co. have two bank accounts, Account No. 1 and Account No. II. From the following particulars relating to Account No. I, find out the balance on that account on December 31, 2022 according to the Cash Book of the firm. (i) Cheques paid into bank prior to December 31, 2022, but not … Read more
36. From the following particulars prepare bank reconciliation statement as on 31st March 2020: (a) Debit balance as per Cash Book ₹1,500. (b) A cheque for ₹2,000 issued in favour of X has not been presented for payment. (c) A bill for ₹4,000 retired by bank under a rebate of ₹120. The full amount of … Read more