Ques 9.

From the following particulars prepare a Bank Reconciliation Statement as

on 31st March, 2018

i. On 31st March 2018, the Pass book of a film showed a bank balance of

Rs.6,000 (Credit Balance).

ii. Cheques had been issued for Rs.5000, out of which cheques worth Rs.4,000

only were presented for payment.

iii. Cheques worth Rs.1,400 were deposited in the bank on 28th March, 2012 but

had not been credited by the bank.

iv. A Cheque from Sudha for Rs.400 was deposited in the bank on 26th March,

2018 but was dishonored and the advice was received on 2.4.2018.

v. Pass book showed Bank charges of Rs.20 debited by bank.

vi. One of the debtors deposited a sum of Rs.500 in the bank account of the firm

on 20th March 2018 but the intimation in this respect was received from the

bank only on 2.4.2018.

Q-10 Prepare Bank Reconciliation Statement as on 31st July, 2020 for Jyoti Sales
Private

Limited from the information given below: Rs.

(i) Bank Balance as per Pass Book on 31st July, 2020 2,20,000

(ii) Cheques issued on 20th July, 2020 but not yet presented. 19,000

(iii) Cheques deposited but not yet credited by the bank. 19,300

(iv) Bills for collection not advised by the bank but credited to the 22,000
account.
(v) Interest debited by the bank on July, 2020 but no advice received. 9,300

(vi) Subsidy received from the authorities by the bank on our behalf,

credited to the account. 17,000

(vii) Amount wrongly debited by the bank. 4,000

(viiï)Amount wrongly credited by the bank. 1,000

Q-11 Prepare Bank Reconciliation Statement from the following particulars as on

31st March, 2020 when Pass Book shows a credit balance of Rs. 4,000:
(i) Cheque issued for Rs. 7,000 but up to 31st March, 2020 only Rs. 4,000 could be
cleared.
(ii) Cheques deposited for Rs. 9,500 but cheques of Rs. 1,500 were collected on
7th April, 2020.
(iii) A discounted Bill of Exchange dishonoured Rs. 3,000.
(iv) A cheque of Rs. 1,000 debited in Cash Book but omitted to be banked.
(v) Interest allowed by bank Rs. 5,000 but no entry was passed in the Cash Book.
(vi) Bank Pass Book shows credit for Rs. 2,000 representing Rs. 1400 paid by
debtor directly into the bank and Rs. 600 collected directly by the bank in respect
of interest on firm’s investment.
(vii) A draft of Rs. 5,000 favouring Dinesh was issued by the bank charging
commission of Rs. 100. However, in the Cash Book entry was passed by Rs. 5,000.
(viii) Bank charges entered twice in the Cash Book Rs 100

(ix) Cheque received entered twice in Cash Book Rs 3,000