Q2. From the following information, ascertain the Bank Balance as per Pass Book:

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1 CLASS XI ACCOUNTANCY BANK RECONCILIATION STATEMENT Q1. On 31st March 2008, the bank balance as per Raman s Cash Book was Rs. 27,500 debit. On comparing the Cash Book with the Pass Book, following differences were found: (a)cheques for Rs. 15,000 sent for collection have not been cleared by the bank so far. (b)the following cheques were issued by the firm in March, 2008 and were presented in April, Kavita Rs. 5,500 Swati Rs. 4,400 Ragini Rs. 3,700 (c)bank has credited Rs. 930 for interest in the Pass Book but this was not recorded in the Cash Book. (d)cheque for Rs. 1,500 received from customer was recorded in the Cash Book in March 2008, but the same was deposited into bank in April, (e)insurance Premium of Rs. 4,500 paid directly by bank understanding instructions. (f) Pass Book shows a debit of Rs. 325 for bank charges. Prepare the Bank Reconciliation Statement as on 31st March, Q2. From the following information, ascertain the Bank Balance as per Pass Book: (a)balance as per Cash Book as on 31st March, 2007 was Rs. 17,800. (bout of total cheques, amounting to Rs. 10,200 issued, cheques amounting to Rs. 5,400 have been presented for payment in march 2007, cheques aggregating Rs. 3,500 were encashed in April 2007 and the rest have not been presented at all (c)out of total cheques amounting to Rs. 10,000 deposited, cheques aggregating Rs. 5,000 were credited upto 31st March 2007, cheques of Rs. 4,700 were credited in April 2007 and rest have not been collected at all. (d) A customer deposited Rs. 5,000 directly into the Bank. (e) Bank has made the payment of Rs. 4,000 for club fees under standing order. (f ) A Bill Receivable for Rs. 800 previously discounted with the bank had been dishonoured but advise was received on 1st April. (g)debit side of Cash Book (Bank Column) has been overcast by Rs (h)the Bank has debited Rs. 100 as Bank Charges and has credited Rs. 500 on account of Interest. Q3. Prepare a Bank Reconciliation Statement in the books of Raghav as on 30th June, 2008, from the following information: (a) Credit balance (overdraft) as per Cash Book as on 30th June, 2008, Rs. 30,750.

2 (b) (c) (d) (e) (f) (g) He had sent cheques amounting to Rs. 16,500 to the bank before 30th June, but it appears from the Pass Book that cheques worth only Rs. 9,000 had been credited before that date. Out of cheques of Rs. 10,000 issued during the month of June, cheques for Rs. 4,400 were presented and paid in July. Payment of cheques of Rs. 700 was recorded twice in the Pass Book. Credit balance of Rs. 350 as on Page 15 of pass book was recorded on page 16 as the debit balance. Pass Book showed that the bank had collected Rs. 9,000 as interest on government securities. The Bank had charged Interest Rs. 3,550 and Bank Charges Rs There was no entry in the Cash Book for the payments, interest etc. The Pass Book showed a credit for a cheque of Rs. 5,000 deposited by Tarush. Q4. Prepare a Bank Reconciliation Statement from the following information. On 31 st December, 2007, I had a balance as per Cash Book of Rs, 1,800. The cheques had been issued for Rs. 90,000 of which cheques worth Rs. 9,000 only had been encashed upto 31 st December, Cheques amounting to Rs. 10,000 has been paid into the bank for collection but of these only Rs, 4,000 had been credited in the Pass Book. I also find that a bank has charged Rs. 450 as interest on overdraft and the intimation of which has not been received before 31 st December. My Pass Book also shows a credit of Rs. 300 in respect of interest on investment collected directly by my bankers. Q5. On 31st March, 2008 Bank Pass Book of Monu showed a balance of Rs. 47,820 on his credit. Prepare the Bank Reconciliation Statement with the following information: (a)out of total cheques, amounting to Rs. 27,000 deposited, cheques aggregating Rs. 10,000 were credited upto 31st March, (b)before that date, he had issued cheques amounting to Rs. 9,500 of which cheques amounting to Rs. 5,000 have been presented for payment so far. (c)cheque Rs. 2,700 drawn on his Saving Deposit Account has been shown as drawn on Current Account in Cash Book. (d)bills Payable amounting to Rs. 4,000 paid by bank but it has not been entered in the Cash Book, and a Bill Receivable amountingto Rs. 3,500 which was discounted with the bank was dishonoured by the drawer on due date. (e)a bill for Rs. 9,600 was retired by the bank under a rebate of Rs. 400 but the full amount of the bill was credited in the bank column of the Cash Book. (f)amount wrongly debited by bank Rs (g)bank has debited the account with bank charges of Rs. 775.

3 Q6. From the following particulars, prepare a Bank Reconciliation Statement in the books of Vinod as on 31s January, 2005: (a)balance as per Pass Book as on 31st January, 2005 was Rs. 30,050. (b)cheque of Rs. 7,500 issued by Mr. Rajesh on 28th January, but this was not presented for payment whereas this was recorded twice in the Cash Book. (c)a cheque of Rs. 1,500 issued on 30th January, was taken in the Cash Column. (d)a cheque for Rs. 5,550 received by Rajesh was paid into bank but was omitted to be entered in the Cash Book. (e)a cheque of Rs. 6,450 paid by him into bank is not yet credited in Pass Book. ( f )The bank has charged Rs. 35 as its commission for collecting outstation cheques and has allowed interest Rs. 50 on the traders balance. Q7. From the following particulars, you are required to ascertain the bank balance as would appear in the Cash Book of Anil as on 31st March, 2004: (a)the Bank Pass Book showed an Overdraft (Dr.) balance of Rs. 47,000 as on 31st March, (b)interest on Investment collected by the banker and credited in the Bank Pass Book amounted to Rs. 1,300. (c)interest of Rs. 4,050 on overdraft upto 31st March, 2004, has been debited in the pass book but not yet entered in the Cash Book. (d)bank charges debited in the pass book amounted to Rs (e)cheques paid into bank before 31st March but not collected and credited upto that date, were Rs. 3,490. (f)cheques issued prior to 31st march, 2004 but not presented till that date, amounted to Rs. 9,500. Q8. From the following information prepare the Bank Reconciliation Statement as on 31st March, 2004: (a)credit Balance as per Pass Book Rs. 1,190 (b)the following amounts had been paid into bank on March 31st, but had not been credited by bank: (i) A cheque of Rs. 150 received on account of commission. (ii) A cheque received from Ram Lal (a customer) amounting Rs (c)the following cheques had been drawn and dispatched in March but had not been presented upto 31st March. (i) Rs. 900 for goods which had been delivered but not been included in stock.

4 (ii) Rs. 350 bonus to the employees. (iii) Cheques of Rs. 150 paid to the creditor. The cheque was dated 1 st April, The cheque was not recorded in the cash book till 31 st March (d)a cheque of Rs. 415 issued to the customer was recorded as Rs. 452 in Pass Book. (e)deposit column of Pass Book was overcast by Rs. 30. (f)bank interest of Rs. 150 credited in pass book but not recorded in Cash Book. Q9. Prepare Bank Reconciliation Statement of Dheerja as on 31st March 2004 from the following information: (a)balance as per Pass Book (Debit) Rs. 15,900 (b)bank collected a cheque of Rs. 1,700 on behalf of Dheeraj but wrongly credited to Dheerja s Account. (c)withdrawal column of Cash Book was under cast by Rs. 60. (d)cheque of Rs. 4,672 deposited into bank was recorded as Rs. 4,762 in Pass Book. (e)a cheque of Rs. 6,500 collected from Megha was debited in the Pass Book. (f)pass Book showed a credit for a cheque amounting Rs. 1,750 deposited by Dhiraj. (g)cheque of Rs. 2,450 issued to Divya was recorded twice in the Pass Book. (h)a cheque of Rs. 900 deposited was taken in the Cash column. Q10. From the following information, obtain the balance as per Cash Book on 31st March, 2004 : Rs. (a)overdraft balance as per Pass Book on 31st March, ,650 (b)cheques issued but not presented upto 31st March, ,000 (c)cheques deposited into bank but not cleared upto 31st March 6,700 (d)interest on Overdraft as per Pass Book, but not entered in Cash Book 125 (e)insurance Premium paid by bank on standing order 1,150 (f)interest on Government securities collected by bank 600 (g)a Bill Receivable discounted from the bank entered in the Cash Book as Rs. 2,000 but credited in Pass Book with 1,950

5 (h)a cheque debited in Cash Book but omitted to be banked 4,500 (i)a cheque credited in Pass Book but not recorded in Cash Book 5,150 Q11. On 31st March, 2004, Raj s Pass Book showed a balance of Rs. 1,25,000 to his credit. On 26th March 2004, Raj had issued cheques amounting to Rs. 25,000, of which cheques amounting to Rs. 10,000 have so far been presented for payment. A cheque for Rs. 4,350 paid by Sidhu into bank on 28th March, 2004 has not yet been credited in the pass book. He had also received a cheque for Rs. 11,500 which, although entered by him in the bank column of Cash Book, was not deposited in the bank. On 30th March, 2004 a cheque for Rs. 3,900 received by him was paid into bank and the same was credited by the bank in his account but was not entered in the Cash Book. The bank credited interest amounting to Rs. 1,550 and debited Rs. 115 for bank charges. The Cash Book shows bank balance as Rs. 1,20,515. Draw up Bank Reconciliation Statement. Q12. Prepare Reconciliation Statement of Shyam as on 31 st March, 2005 from the following information : (a) Balance as per Pass Book (credit) Rs. 65,000. (b) Cheque of Rs. 4,500 received from a customer and deposited in the bank was dishonoured and advice of non-payment was not received from a bank. (c) Cheque issued but not cashed before 31 st March, amounted to Rs. 3,600 (d) A cash deposit of Rs. 250 was omitted to be recorded in the bank column of Cash Book. (e) Dividends of Rs. 500 collected by the bank and subscription of Rs. 40 paid by it, were not recorded in the Cash Book. (f) Cheque of Rs. 800 which had debited to bank account was not sent to the bank (g) One outgoing cheque of Rs.750 was recorded twice in the Cash Book. Q13. Prepare Bank Reconciliation Statement from details given below and ascertain the balance as per Ram Cash Book as on 31st March, (a)pass Book of Account Number 821 shows an overdraft of Rs. 51,900 on 31st March, (bcheques of Rs. 4,560 issued to creditor but not presented for payment. (c)cheques of Rs. 2,500 paid into bank was not entered in Cash Book. (d)a dividend of Rs. 450 paid direct to the bank had not been recorded in the Cash Book. (e)bank column of the payment side of Cash Book was over cast by Rs. 275.

6 (f)a deposit of Rs. 8,000 on March 31st, 2004 was not included in the Bank Pass Book. (g)bank has wrongly debit Account Number 821 instead of Account Number 812 with Rs. 1,575. (h)the Bank has paid the annual subscription of Rs. 4,500 to the club on Ravi s standing order. (i)a cheque of Rs. 16,700 drawn on his Account Number 821 has been charged by the bank to his Account Number 812. ( j)interest on Overdraft charged by bank was Rs Q14. Cash Book of Om showed a favourable balance Rs. 39,500 on 31st March However, according to his bank statement the account was overdrawn. On examination, it has been observed that: (i)the payment side of Cash Book was over cast by Rs (ii)bank charges of Rs. 250 on 31st December 2003 and Rs. 350 on 31st March 2004 had not yet been entered in Cash Book. (iii)discount received from Ravi of Rs. 200 had been induced with cheque entered in Bank column of Cash Book. (iv)cheque of Rs. 8,100 received from Nikhil were recorded in Cash Book but not entered by bank untill 31st March (v)a cheque of Rs. 8,000 withdrawn from Jatin s personal (saving) account has been recorded by bank in his (current) Business Account. (vi)amount of Rs. 1,500 directly paid by Uday into Jatin s Account was not entered in Cash Book. (vii)cheque drawn and entered in Cash Book amounting to Rs. 5,100 were not presented until 31st March, You are required : (a)to prepare a Bank Reconciliation Statement as on 31 st March, (b)to make appropriate adjustment in the Cash Book as at 31 st March, 2004 and prepare a statement reconciling the adjusted Cash Book balance with Pass Book balance. Q15. On 31st December 2004, Monu had an overdraft balance of Rs. 26,800 as shown by his Cash Book in Bank Column. From the following particulars, prepare Bank Reconiliation Statement: Cheques issued but not yet presented for payment 6,000 Cheques deposited but not yet credited 8,500 Rs.

7 Bank interest debited in the Pass Book only 1,350 Bank Charges 150 Bill collected and credited in the Pass Book only 7,300 Cheques issued to Sharma entered in the cash column of Cash Book 2,600 Cheque of Anand, dishonoured 9,000 0