Question

Numerical Questions
Balance as per Cash Book
On 31st March, 2015 the Bank Column of Rohit's cash book shows Debit Balance of
3 2,500. Prepare Bank Reconciliation statement from the following information:
(1) Cheques sent for collection for 3 10,000 but cheques amounted 7 3,000 were
collected on 3rd April, 2015.
61) Cheques issued for 3 7,500 but the cheques amounted 3 2,500 were presented
for payment on 2nd April, 2015,
(iii) Bank credited the interest for 3 100,
Ans. Balance as per Pass Book ? 2,100)​

Answer 1

Explanation:

                                Bank Reconciliation Statement

Date                              Particulars                                                    Amount

1. Apr     Balance as per Cash Book                                                 2500

2.Apr     (add) Cheque issued 7500 but presented 2500               5000

3.Apr     (less) Cheque sented for collection 10000 but

              collected only 3000                                                            (7000)

3.Apr     (add) Interest credited by bank                                            100        

             Balance as per Passbook                                                    600