le Bank balance of her cash book 2 35000
2. cheque paid into bank but not collected & Gud.
- Tod in hors hook
r
3. cheo we issued but not cashed - 8.000
r. Bank charges debited only in hau book 500
5. Enterent on immertment collected & pcrecleted only
in hass book --500
6. colong debt is hard book. 1000
of Intwiance premium paid ber bank trot
worded in cash book 1350
1. The Bank balance as per Cash Book on the date was Rs.11500.
2. Check issued but not cashed before the date amounted to Rs.1,750
3. Checks paid to bank, but not cleared before December amounted to Rs.2150
4.Interest on Investments collected by the bank but not entered in the cash Book amounted to Rs 275.
5.Local cheque paid in but not entered in cash Book Rs.300.
6.Bank Charges debited in the Pass Book Rs.25.
(i) The bank balance as per Cash Book on 31st March, 2019 ₹ 40,000.
(ii) Cheques issued but not encashed up to 31st March, 2019 amounted to ₹ 10,000.
(iii) Cheques paid into the bank, but not cleared up to 31st March, 2019 amounted to ₹ 15,000.
(iv) Interest on investments collected by the bank but not entered in the Cash Book ₹ 500.
(v) Cheques deposited in the bank but not entered in the Cash Book ₹ 12,500.
(vi) Bank charges debited in the Pass Book but not entered in the Cash Book ₹ 100.
Prepare a Bank Reconciliation Statement on 31 March 2004 for the following when debit balance of pass book is Rs. 10,000:
(1) Cheque amounting to Rs.8,000 drawn on 25th of March of which cheques of Rs.5,000 cashed in April 2004.
(2) Cheques paid into Bank for collection to Rs.5,000 but cheques of Rs.2,200 could only be collected in March 2004..
(3) Bank charges Rs.25 and dividend of Rs.350 on investment collected by bank could not be shown in cash book.
(4) A cheque of Rs.600 debited in cash book omitted to be banked.
(i) The bank balance as per Cash Book on 31st March, 2018 ₹ 40,000.
(ii) Cheques issued but not encaashed up to 31st March, 2018 amounted to ₹ 10,000.
(iii) Cheques paid into the bank, but not cleared up to 31st March, 2018 amounted to ₹ 15,000.
(iv) Interest on investments collected by the bank but not entered in the Cash Book ₹ 500.
(v) Cheques deposited in the bank but not entered in the Cash Book ₹ 12,500.
(vi) Bank charges debited in the Pass Book but not entered in the Cash Book ₹ 100.
From the following particulars, find out adjusted bank balance as per cash book and prepare thereafter Bank Reconciliation Statement as on 31.12.2012 of a sole proprietor:
(a) Bank overdraft as per cash book Rs 12000.
(b) Cheque deposited as per bank statement but not entered in cash book Rs 450.
(c) Cheques recorded for collection but not sent to bank Rs 1500.
(d) Credit side of Bank Column cash short Rs 150.
(e) Premium on Proprietor’s LIP paid on standing advice Rs 750.
(f) Bank charges recorded twice in cash book Rs 15.
(g) Customer’s cheque returned as per bank statement only Rs 600.
(h) Cheques issued but dishonoured on technical grounds Rs 450.
(i) Bills collected by bank directly Rs 3000.
(j) Cheque for Rs 7500 deposited but collection per bank statement Rs 7497.
(k) Cheque received entered twice in cash book Rs 750.
The answer given in the book is: Unfavourable balance as per pass book Rs 11838.