Question

Bank
but
Adjusting the Cash Balance
19. The Cash Book of Pushpendra shows 78,265 as the balance at Bank as on 31st December, 2018
you
find that this does not agree with the balance as per the Bank Pass Book. On scrutiny,
you find that following discrepencies :
(i)
On 25th December, 2018, the payments side of the Cash Book was undercast by *200.
(ii) A cheque for * 130 issued on 28th December, 2018 was taken in the Cash column.
(iii) A deposit of 150 was recorded in the Cash Book as if there is no Bank column their in.
(iv) of the total cheques amounting to 11,515 drawn in the last week of December, 2018,
cheques aggregating * 7,815 were encashed in December.
Dividends off 250 collected by the Bank and Subscription of 200 paid by it were not
recorded in the Cash Book.
(vi) A cheque issued for 350 was recorded twice in the Cash Book.
Find out adjusted balance, balance as per Cash Book and prepare thereafter Bank Reconci-
liation Statement as on 31.12.2018.
(Ans.(i) Correct Balance as per Cash Book 8,485, (ii) Balance as per Pass Book 12,185.]
Miscellaneous and Board's Questions​

Answer 1

Answer:

questions no 1, 2,3,4,5,6