Question

Q.31. From the following particulars, prepare a bank reconciliation statement as on March 31, 2018 :
(a) Debit balance as per cash book is * 10,000.
(b) A cheque for 1,000 deposited but not recorded in the cash book.
(c) A cash deposit of 200 was recorded in the cash book as if there is not bank, coulmn therein.
(d) A cheque issued for 250 was recorded as * 205 in the cash column.
(e) The debit balance of 1,500 as on the previous day was brought forward as a credit balance.
The payment side of the cash book was under cost by 100.
(9) A cash discount allowed of 112 was recorded as *121 in the book column.
(h) A cheque of 500 received from a debetor was recorded in the cash book but not deposited in the
bank for collection.
(i) One outgoing cheque of 300 recorded twice in the cash book.
(8)​

Answer 1

Explanation:

Particulars Details Rs. Amount Rs.

Debit balance as per Cash Book

18,60,000

Add: Cheque issued but not yet presented to bank for payment 3,60,000

Dividend received by bank not entered in cash book 2,50,000

Interest credited by bank 6,250 6,16,250

24,76,250

Less: Cheques deposited into bank but not yet collected 7,70,000

Bank charges debited by Bank 1,000

Cheque deposited into bank was dishonoured 1,60,000

House tax paid by bank 1,75,000 (11,06,000)

Credit balance as per Pass Book