1. Rim Zim Ltd. maintains a current account with the State Bank of India. On 31st March, 2023, the bank column of its cash book showed a debit balance of ₹1,54,300. However, the bank statement showed a different balance as on that date. The following were the reasons for the...

2. The balance of cash at bank as shown by the Cash Book of Pan & Co. on 31st December, 2022, was ₹7,500. On checking the entries in the Cash Book with the Pass Book, it was ascertained that cheques of ₹500 and ₹700 respectively paid in on 30th December,...

3. On 30th June, 2020, the bank column of Mohan Kapoor’s Cash Book showed a debit balance of ₹12,000. On checking the Cash Book with bank statement, you find that:- 1. Cheques paid into Bank ₹8,000, but out of these only cheques of ₹6,500 were cleared and credited by the...

4. On 30th June 2020, the bank balance as per Sanjay Yadav’s Cash Book was ₹1,500. On comparing with the Pass Book the following information was received: 1. Cheques amounting to ₹7,290 were issued on 28th June, of which one cheque of ₹1,300 was presented in the bank for payment...

5. On comparing the Cash Book with Pass Book of Naman it is found that on March 31, 2023, bank balance of ₹40,960 showed by the Cash Book differs from the bank balance with regard to the following: (a) Bank charges ₹100 on March, 31 2023, are not entered in...

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...

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. ...

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...

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. 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...

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...

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...

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...

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....

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)...

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...

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...

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...

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...

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...

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...

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)...

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....

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...

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...

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...

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...

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...

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...

30. On checking Ram’s Cash Book with the bank statement of his overdraft current account for the month of November 2019, you tind the following : (a) Cash Book showed an overdraft of ₹16,200. (b) The payment side of the Cash Book had been undercast by ₹500.  (c) A cheque...

31. On 3lst March 2020 your bank Pass Book showed a balance of ₹6,000 to your credit. Before that date you had issued cheques amounting to ₹1,500 of which cheques worth ₹900 only have been presented. You also deposited cheques worth ₹2,000 of which cheque of ₹800 paid by you...

32. Prepare bank reconciliation statement of Dinesh on 30th June 2020 with following particulars: (i) Pass Book showed an overdraft of ₹15,000 on 30th June 2020. (ii) A cheque of ₹200 was deposited in bank but not recorded in Cash Book. (iii) Cheques of ₹17,000 were issued but cheques worth...

33. Prepare a Bank Reconciliation Statement as on 31st March 2020 from the following informations:   (a) Cash Book Balance (Overdraft) 12,500 (b) Cheques deposited but not recorded in Cash Book 2,000 (c) Cheque received but not sent to Bank 1,500 (d) Credit side of the Bank Column of Cash...

34. On 31st March, 2020 the Pass Book of Mr. Janaki Dass showed a credit balance of ₹20,600. Prepare Bank Reconciliation Statement from the following information: (i) Cheques amounting to ₹15,000 were drawn in March 2020, out of which cheques for ₹5,500 were presented for payment on 3rd April. (ii)...

35. Prepare a Bank Reconciliation Statement from the following particulars as on 31st March 2020: (i) Cheques were deposited into bank on 25th March for ₹20,000. Out of these cheques for ₹8,000 were cleared on 4th April, cheques for ₹6,000 on 6th April and one cheque for ₹1,400 was dishonoured...

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...

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...

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...

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...

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....

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)...

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...

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...

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...

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...