25. On 31st March, 2023 the bank column of the Cash Book of Mr. Rajesh showed a debit balance of ₹5,200. On examining the Pass Book you find that: (i) Cheques of ₹20,000 were sent to bank for collection; Out of these cheques of ₹4,000 and of ₹5,000 were credited respectively on 5th April and … Read more
24. The Cash Book of a merchant showed an overdraft balance of ₹15,700 on 31st December 2022. On comparing it with the Pass Book, the following differences were noted: (i) Cheques amounting to ₹12,250 were deposited into the bank, out of which cheques for ₹8,200 have been credited in the Pass Book on 2nd January, … Read more
23. On 31st March, 2023 the Cash Book of Gopal disclosed a balance of ₹12,580. On checking entries in the Cash Book with the bank statement, it was ascertained that: (i) Cheques amounting to ₹18,000 were drawn on 25th March, of which cheques of ₹4,800 were cashed before 3Ist March. (ii) Cheques for ₹18,000 were … Read more
22. On 31st March, 2023, Pass Book showed a balance of ₹25,000. Prepare a Bank Reconciliation Statement from the following particulars: (i) Cheques of ₹20,000 were deposited in Bank on 27th March, 2023, out of which cheques of ₹5,000 were cleared on 1st April, 2023. Rest are not cleared. (ii) On 28th March, 2023, cheques … Read more
21. On 30th June, 2020 the Pass Book of Sh. Mahabir Prashad showed a balance of ₹22,000. On comparing the Pass Book with Cash Book the following differences were found: 1. Mahabir Prashad had paid into the Bank on 26th June four cheques for ₹3,000; ₹6,000; ₹8,000 and ₹10,000. Of these, the cheque for ₹6,000 … Read more
20. On 30th June 2020 Pass Book showed a balance of ₹5,200. Prepare Bank Reconciliation Statement from the following particulars I. Out of total cheques amounting to ₹16,000 deposited, cheques amounting to ₹9,000 were credited in June 2020, Cheques amounting to ₹3,000 were credited in July 2020, and the rest have not been collected so … Read more
19. From the following Particulars, prepare Bank Reconciliation Statement as on 31st March, 2019. (i) Pass book showed a credit balance of ₹12,560. (ii) Cheque paid into bank but omitted to be recorded in cash book ₹3,200. (iii) The payment side of bank column of cash book was undercast by ₹200. (iv) There was a … Read more
18. Prepare Bank Reconciliation Statement from the following particulars on June 30, 2016: Bank Statement showed a favourable balance of ₹9,214. (a) On 29th June, the bank credited the sum of ₹1,650 in error. (b) Certain cheques, valued at ₹4,500 issued before June 30, were not cleared. (c) A hire purchase payment of ₹950, made … Read more
17. From the following particulars, prepare a Bank Reconciliation Statement of Sh. Yadav on 31st December 2019 – Balance as per Pass Book on 31st December, 2019 is ₹11,000. Cheques for ₹6,200 were issued during the month of December but of these cheques for ₹900 were presented in the month of January, 2020 and one … Read more
16. On 31st March, 2020 the Pass Book shows a credit balance of ₹9,000. Prepare a Bank Reconciliation Statement from the following particulars:- Rs 1. Cheques issued but not yet presented for payment 7,000 2. Cheques issued but omitted to be recorded in the Cash Book 3,800 3. Cheques paid into bank but not yet … Read more