Question
1:
Ramesh has his account at Punjab National
Bank, Delhi. According to his Cash Book, his bank balance on 31st March, 2025
was `72,950. He sent cheques for `90,075 to his bank for collection but cheques amounted
to `43,769 were not collected by that date. Out of the
cheques issued by him in payment of his debts, cheques for `29,344 were not presented for payment. Prepare Bank
Reconciliation Statement.
Answer:
|
Bank Reconciliation Statement as on March 31,2025 |
|||
|
S. No. |
Particulars |
Plus Items (`) |
Minus Items (`) |
|
|
Balance
as per the Cash Book |
72,950 |
|
|
(i) |
Cheques
sent to bank but not yet cleared |
|
43,769 |
|
(ii) |
Cheques
issued but not yet presented for payment |
29,344 |
|
|
|
Balance
as per the Pass Book |
|
58,525 |
|
|
|
1,02,294 |
1,02,294 |
|
|
|
|
|
Question
2:
Prepare Bank Reconciliation Statement from
the following:
|
|
` |
|
(i) Debit balance as per the Cash Book. |
30,000 |
|
(ii) Cheques deposited but not cleared. |
2,000 |
|
(iii) Cheques issued but not presented. |
3,000 |
|
(iv) Bank interest. |
400 |
Answer:
|
Bank Reconciliation Statement |
|||
|
S. No. |
Particulars |
Plus Items (`) |
Minus Items (`) |
|
(i) |
Debit
balance as per the Cash Book |
30,000 |
|
|
(ii) |
Cheques
deposited but not cleared |
|
2,000 |
|
(iii) |
Cheques
issued but not presented |
3,000 |
|
|
(iv) |
Bank
Interest |
400 |
|
|
|
Credit
Balance as per the Pass Book |
|
31,400 |
|
|
|
33,400 |
33,400 |
|
|
|
|
|
Question 3:
From the
following particulars, prepare Bank Reconciliation Statement of Sunil 31st
March, 2025:
(i) Balance
as per Cash Book. `58,000
(ii) Cheque
issued but not presented for payment. `20,000
(iii)
Cheques deposited but not collected up to 31st March, 2025. `15,000
(iv) The
bank had wrongly debited `2,000 which was rectified after 31st March, 2025.
Answer:
|
|
|
Detail (`) |
` |
|
(i) |
Balance as per Cash Book (Dr.) |
|
58,000 |
|
(ii) |
Cheque issued but not presented for
payment |
|
20,000 |
|
|
|
|
78,000 |
|
(iii) |
Cheques deposited but not collected |
(15,000) |
|
|
(iv) |
The bank had wrongly debited |
(2,000) |
(17,000) |
|
|
Balance as per Pass Book (Cr.) |
|
61,000 |
Question 4:
From the
following particulars, ascertain the balance in the Pass Book as on 31st
January, 2025:
(i) Balance
as per Cash Book as on 31st January, 2025 `14,000.
(ii) Out of
the total cheques drawn amounting to ? 12,000, cheques aggregating `4,000 were presented for payment in
January, 2025, cheques aggregating `5,000 were presented in February,
2025 and the rest have not been presented.
(iii) Out of
the total cheques deposited amounting to `8,000, cheques aggregating `2,000 were credited in January, 2025,
cheques aggregating `3,000 were credited in February, 2025 and the rest have not
been collected.
(iv) Bank
has debited `200 as bank charges and has credited `450 on account of interest.
Answer:
|
|
|
Detail (`) |
` |
|
(i) |
Balance as per Cash Book (Dr.) |
|
14,000 |
|
(ii) |
presented for payment and collected in
January |
8,000 |
|
|
(iv) |
Interest Credited |
450 |
8,450 |
|
|
|
|
22,450 |
|
(iii) |
Not credited and collect in January |
(6,000) |
|
|
(iv) |
Bank has debited |
(200) |
(6,200) |
|
|
Balance as per Pass Book (Cr.) |
|
16,250 |
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Ts Grewal Solution 2025-2026
Class 11th