29. From the following particulars prepare a bank reconciliation statement of Govil as on 3Ist December, 2019. Balance as per Pass Book on 3lst December 2019 is ₹8,500. Cheques for ₹5,100 were issued during the month of December but of these cheques for ₹1,200 were presented in the month of January 2020 and one cheque … Read more
28. Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st Dec., 2022, showing balance as per cash book: (i) Debit balance shown by the pass book ₹17,800. (ii) Cheques of ₹21,600 were issued in the last week of December, but of these ₹14,800 only were presented for payment. (iii) … Read more
27. On 31st December, 2019 the Cash Book of Gopal showed debit balance of ₹12,000. On comparing the Cash Book with the Pass Book, the following discrepancies were noted: (a) Cheques were issued for ₹15,000, but of them cheques for ₹7,700 have not yet been presented. (b) Cheques for ₹8,000 were deposited in bank but … Read more
26. From the following items prepare a Bank Reconciliation Statement on 31st May 2020: (a) Bank balance as per Cash Book on 31st May 2020 ₹17,600. (b) Cash and cheques totalling ₹36,000 were sent to bank during May but one cheque of ₹11,800 was shown in the Pass Book on 2nd June. (c) As per … Read more
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