Question

ABC Tutorials ™
BRS Test For CA. Foundation
1
1. The Cash Book of Mr Avinash shows Rs. 8,364 as the balance at bank as on 31" March, but you find that
this does not agree with the balance as per the Bank Pass Book. On scrutiny, you find the following
discrepancies.
(a) On 15 March, the payments side of the Cash Book was undercast by Rs. 100.
(b) A cheque for Rs. 131 issued on 25 March, was recorded in the Cash column.
(c) One deposit of Rs. 150 was recorded in the Cash Book as if there is not Bank Column therein.
(d) On 18th March, the debit balance of Rs. 1,526 as on the previous day, was brought forward as a credit
balance,
(e) Of the total cheques amounting to Rs. 11,514 drawn in the last week of March, cheques aggregating
Rs. 7.815 were encashed in March
(1) Dividends of Rs. 250 collected by the Bank and subscription of Rs. 100 paid by it, were not recorded in
the Cash Book.
(g) One outgoing cheque of Rs. 350 was recorded twice in the Cash Book.
Required :- Prepare a Bank Reconciliation Statement as on 31" March​

Answer 1

Answer:

check attachment.

hope it helps