Question

Prepare Bank Reconciliation Statement as on 31st March, 2020 from the following particulars:

(Marks 10)

₹

(i) Bank balance as per Pass Book. 10,000

(ii)

Cheque deposited into the Bank, but no entry was passed in

the Cash Book. 500

(iii)

Cheque received and entered in the Cash Book but not sent

to bank. 1,200

(iv) Credit side of the Cash Book bank column cast short. 200

(v)

Insurance premium paid directly by the bank under the

standing advice. 600

(vi) Bank charges entered twice in the Cash Book. 20

(vii) Cheque issued but not presented to the bank for payment. 500

(viii) Cheque received entered twice in the Cash Book. 1,000

(ix) Bill discounted dishonoured not recorded in the Cash Book. 5,000

(x)

Bank had wrongly allowed interest of ₹ 5,000, which was

reversed by it on 5th April, 2020.​

Answer 1

Answer:

- 10,000

+500

-1,200

-200

+600

-40

-500

+2,000

dishonoured - noentry

-5000