13. On December 31, 2017, the cash book of Mittal Bros. Showed an overdraft of ₹ 6,920. From the following particulars prepare a Bank Reconciliation Statement and ascertain the balance as per passbook. Debited by bank for ₹ 200 on account of Interest on overdraft and ₹ 50 on account of charges for collecting bills. … Read more
12. Kumar find that the bank balance shown by his cash book on December 31, 2017 is ₹ 90,600 (Credit) but the passbook shows a difference due to the following reason: A cheque (post dated) for ₹ 1,000 has been debited in the bank column of the cash book but not presented for payment. Also, … Read more
11. Prepare bank reconciliation statement. Overdraft shown as per cash book on December 31, 2017 ₹ 10,000. Bank charges for the above period also debited in the passbook ₹ 100. Interest on overdraft for six months ending December 31, 2017 ₹ 380 debited in the passbook. Cheques issued but not encashed prior to December 31, … Read more
10. On Ist January 2017, Rakesh had an overdraft of ₹ 8,000 as showed by his cash book. Cheques amounting to ₹ 2,000 had been paid in by him but were not collected by the bank by January 01, 2017. He issued cheques of ₹ 800 which were not presented to the bank for payment … Read more
9. The passbook of Mr. Mohit current account showed a credit Balance of ₹ 20,000 on dated December 31, 2016. Prepare a Bank Reconciliation Statement with the following information. A cheque of ₹ 400 drawn on his saving account has been shown on current account. He issued two cheques of ₹ 300 and ₹ 500 … Read more
8. Balance as per passbook of Mr. Kumar is ₹ 3,000. (a) Cheque paid into bank but not yet cleared Ram Kumar ₹ 1,000 Kishore Kumar ₹ 500 (b) Bank Charges ₹ 300 (c) Cheque issued but not presented Hameed ₹ 2,000 Kapoor ₹ 500 (d) Interest entered in the passbook but not entered in … Read more
7. From the following particulars prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2016. Two cheques of ₹ 2,000 and ₹ 5,000 were paid into bank in October, 2016 but were not credited by the bank in the month of December. A cheque of ₹ 800 which was … Read more
6. Prepare bank reconciliation statement as on December 31, 2017. This day the passbook of Mr. Himanshu showed a balance of ₹ 7,000. Cheques of ₹ 1,000 directly deposited by a customer. The bank has credited Mr. Himanshu for ₹ 700 as interest. Cheques for ₹ 3000 were issued during the month of December but … Read more
5. On comparing the cash book with passbook of Naman it is found that on March 31, 2014, bank balance of ₹ 40,960 showed by the cash book differs from the bank balance with regard to the following: Bank charges ₹ 100 on March 31, 2017, are not entered in the cash book. On March … Read more
4. Bank balance of ₹ 40,000 showed by the cash book of Atul on December 31, 2016. It was found that three cheques of ₹ 2,000, ₹ 5,000 and ₹ 8,000 deposited during the month of December were not credited in the passbook till January 02, 2017. Two cheques of ₹ 7,000 and ₹ 8,000 … Read more