15. Prepare a Bank Reconciliation Statement on 31st December, 2019 from the following particulars (a) A’s overdraft as per Pass Book ₹20,000 as at 31st Dec. (b) On 30th December, cheques had been issued for ₹80,000, of which cheques worth ₹15,000 only had been encashed up to 31st December. (c) Cheques amounting to ₹6,500 had … Read more
14. On 31st January, 2023 the Pass Book of Shri M.L. Gupta shows a debit balance of ₹41,000. Prepare a bank reconciliation statement from the following particulars:- 1. Cheques amounting to ₹15,600 were drawn on 27th January, 2023. Out of which cheques for ₹11,000 were encashed up to 31-1-2023. 2. A wrong debit of ₹800 … Read more
13. Prepare a Bank Reconciliation Statement from the following particulars:On 31st December 2019,I had an overdraft of ₹750 as shown by my Pass Book. I had issued cheques amounting to ₹250 of which ₹200 worth only seem to have been presented for payment. Cheques amounting to ₹100 had been paid in by me on 30th … Read more
12. Prepare the Bank Reconciliation Statement from the following particulars for the period ending 31st December, 2019. (a) Overdraft as per Pass Book on 31-12-2019 ₹7,600. (b) Cheques deposited but not collected by the bank ₹8,560. (c) Incidental charges not recorded in Cash Book ₹80. (d) Cheques were issued for ₹7,800 but only ₹4,400 were … Read more
11. My bank Pass Book showed an overdraft of ₹6,500 on 31st March, 2023. This does not agree with the Cash Book balance. From the following particulars ascertain the Cash Book balance:- Cheques amounting to ₹15,000 were paid into bank in March, out of which. It appears, only cheques amounting to ₹4,500 were credited by … Read more
10. On 3Ist December, 2019 my Cash Book showed a credit balance of ₹8,800. I had paid into Bank three cheques amounting to ₹6,000 on 24th December of which I found ₹3,200 have been credited in the Pass Book under date 5th January 2020. I had issued cheques amounting to ₹8,000 before 31st December of … Read more
9. On 31st December, 2019 the Cash Book of Basu showed an overdraft of ₹18,000 with the Bank of India. The balance did not agree with balance as shown by the Bank Pass Book and you find that Basu had paid into the Bank on 26th December four cheques for ₹10,000; ₹12,000; ₹76,000 and ₹8,000. … Read more
8. On 30th June 2020, the Cash Book of a trader shows a bank overdraft of ₹2,500. Following informations are available: 1. Cheques amounting to ₹14,600 had been paid to the bank, but of these only ₹12,200 were credited in the Pass Book, up to 30th June, 2020. 2. He had also issued cheques amounting … Read more
7. Tiwari and Sons find that the bank balance shown by their Cash Book on December 31, 2022 is ₹40,500 (Credit) but the Pass Book shows a difference due to the following reasons 1. A cheque for ₹5,000 drawn in favour of Manohar has not yet been presented for payment. 2. A post-dated cheque for … Read more
6. Prepare Bank Reconciliation Statement as on 31st January, 2017, if Cash Book of Mr. Sanjay showed a credit balance of ₹20,100. (i) The bank had paid fire insurance premium of ₹550 which does not appear in the Cash Book. (ii) Cheques for ₹25,000 issued during January, but cheques for only ₹18,500 were presented for … Read more