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 to ₹10,000, out of which only ₹3,600 had been presented for payment.

3. A cheque of ₹500 which he had debited to the bank account was not sent to bank for collection by mistake.

4. There is a debit in the Pass Book of ₹10 for Bank Charges and ₹50 for interest.

5. A customer directly paid into his bank ₹1,000, but it was not shown in the Cash Book.

6. Bank has paid insurance premium of ₹7,400 according to his instructions, but this is not recorded in the Cash Book.

Prepare a Bank Reconciliation Statement.

D.K.Goel/2024 Edition/Practical Questions/Q-08

For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company

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