Question

8. Balance as per Cash Book is 322,400. A cheque of 33,000 is entered in
the Cash Book as deposited into Bank, but not credited by Bank. The Pass
Book balance is​

Answer 1

Explanation:

ANSWER

Bank Reconciliation Statement as on 31st March, 2018

Particulars Amount

Details (Rs.) Amount

(Rs.)

Overdraft as per Cash Book (Cr.)

Add: Interest on overdraft debited in the pass book but not yet entered in the cash book

Bank charges debited in the pass book but not yet entered in the cash book

Cheques paid in but not yet credited by the bank

Credit side of the bank column of the cash book undercasted

Less: Cheques issued but not yet presented

Interest on investment collected and credited by the bank butb not yet entered in the Cash Book

Overdraft as per pass book (Dr.)

1,600

300

21,700

1,000

11,680

12,000

63,400

24,600

88,000

23,680

64,320