1.

On 31st January, 2017 the Pass Book of Shri M.L. Gupta shows a debit balance of ₹ 41,000. Prepare a bank reconciliation statement from the following particulars:-1. Cheques amounting to ₹ 15,600 were drawn on 27th January, 2017. Out of which cheques for ₹ 11,000 were encashed up to 31-1-2017.2. A wrong debit of ₹ 800 has been given by the bank in the Pass Book.3. A cheque for ₹ 200 was credited in the Pass Book but was not recorded in the Cash Book.4. Cheques amounting to ₹ 21,000 were deposited for collection. But out of these, cheques for ₹ 7,400 have been credited in the Pass Book on 5th February, 2017.5. A cheque for ₹ 1,000 was returned dishonoured by the bank and was debited in the Pass Book only.6. Interest on overdraft and bank charges amounting to ₹ 100 were not entered in the Cash Book.7. A cheque of ₹ 500 debited in the Cash Book omitted to be banked.

Answer» On 31st January, 2017 the Pass Book of Shri M.L. Gupta shows a debit balance of ₹ 41,000. Prepare a bank reconciliation statement from the following particulars:-

1. Cheques amounting to ₹ 15,600 were drawn on 27th January, 2017. Out of which cheques for ₹ 11,000 were encashed up to 31-1-2017.

2. A wrong debit of ₹ 800 has been given by the bank in the Pass Book.

3. A cheque for ₹ 200 was credited in the Pass Book but was not recorded in the Cash Book.

4. Cheques amounting to ₹ 21,000 were deposited for collection. But out of these, cheques for ₹ 7,400 have been credited in the Pass Book on 5th February, 2017.

5. A cheque for ₹ 1,000 was returned dishonoured by the bank and was debited in the Pass Book only.

6. Interest on overdraft and bank charges amounting to ₹ 100 were not entered in the Cash Book.

7. A cheque of ₹ 500 debited in the Cash Book omitted to be banked.


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