Question 25:
From
the following information, prepare Bank Reconciliation Statement as on 31st
March, 2025:
|
|
|
` |
|
(i) |
Bank overdraft as per Pass Book. |
36,000 |
|
(ii) |
Cheques issued but not presented for payment. |
19,700 |
|
(iii) |
Cheques deposited with bank but not collected. |
25,000 |
|
(iv) |
Cheques entered in Cash Book but not banked. |
9,000 |
|
(v) |
Directly deposited to bank by a customer. |
11,000 |
Answer:
|
Bank Reconciliation Statement as on March 31, 2025 |
|||
|
S. No. |
Particulars |
Plus Items (`) |
Minus Items (`) |
|
(i) |
Overdraft
as per the Pass Book |
|
36,000 |
|
(ii) |
Cheques
issued but not presented for payment |
|
19,700 |
|
(iii) |
Cheques
deposited with bank but not collected |
25,000 |
|
|
(iv) |
Cheques
entered in the Cash book but not deposited in bank |
9,000 |
|
|
(v) |
Amount
directly deposited by Customer |
|
11,000 |
|
|
Overdraft
as per the Cash Book |
32,700 |
|
|
|
|
66,700 |
66,700 |
|
|
|
|
|
Question
26:
On
31st March, 2025, Pass Book of Shri Bhama Shah shows debit balance of `10,000. From the following particulars, prepare Bank Reconciliation
Statement.
(i) Cheques amounting to `8,000 drawn on 25th March 2025 of which cheques of `5,000 cashed in April, 2025.
(ii) Cheques paid into bank for collection of `5,000 but cheques of `2,200 could only be collected in March 2025.
(iii) Bank charges `25 and dividend of `350
on investment collected by bank could not be shown in the Cash Book.
(iv) Acheque of `600 debited in the Cash Book omitted to be banked.
(v) Bank draft `5,000 received from a customer was deposited but was
not recorded in the Cash Book.
Answer:
|
Bank Reconciliation Statement as on March 31,2025 |
|||
|
S. No. |
Particulars |
Plus Items (`) |
Minus Items (`) |
|
|
Debit
Balance as per the Pass Book |
|
10,000 |
|
(i) |
Cheque
issued in March but not presented for payment in April |
|
5,000 |
|
(ii) |
Cheques
deposited but not cleared in March |
2,800 |
|
|
(iii) |
Bank
Charges not entered in the Cash Book |
25 |
|
|
|
Interest
on Investment collected by bank not entered in the Cash Book |
|
350 |
|
(iv) |
Cheque
entered in the Cash Book but not deposited in bank |
600 |
|
|
(v) |
Bank draft received, deposited but was not
recorded in the Cash Book |
|
5,000 |
|
|
Credit
Balance (Overdraft ) as per the Cash Book |
16,925 |
|
|
|
|
20,350 |
20,350 |
|
|
|
|
|
Question 27:
Prepare
Bank Reconciliation Statement from the following particulars as on 31st March,
2025 when Pass Book shows a debit balance of `2,500:
(i) Cheque issued for `5,000 but up to 31st March, 2025 only `3,000 could be cleared.
(ii) Cheques deposited for `5,500 but
cheques of `500 were collected on 10th April, 2025.
(iii) Cheque for `2,000 was dishonored but was not recorded in cash
book.
(iv) A cheque of `300 debited in Cash Book but omitted to be banked.
(v) Interest allowed by bank `400 but
no entry was passed in the Cash Book.
Answer:
|
Bank Reconciliation Statement as on March 31,2025 |
|||
|
S. No. |
Particulars |
Plus Items (`) |
Minus Items (`) |
|
|
Debit
balance as per the Pass Book |
|
2,500 |
|
(i) |
Cheques
issued but not presented in March |
|
2,000 |
|
(ii) |
Cheque
deposited in March but cleared in April |
500 |
|
|
(iii) |
Cheque
was dishonored but was not recorded in cash book |
2,000 |
|
|
(iv) |
Cheque
debited in the Cash book but not deposited into bank |
300 |
|
|
(v) |
Interest
allowed by bank but was not entered in the Cash Book |
|
400 |
|
|
Overdraft
as per the Cash Book |
2,100 |
|
|
|
|
4,900 |
4,900 |
|
|
|
|
|
Question
28:
Komal needs help in preparing the Bank Reconciliation Statement as on
31st May, 2025, based on the following information reported by his cashier:
(i) Bank balance as per the Bank Statement received is `15,640 (Dr.)
(ii) Of the total cheques deposited for `60,000 and issued for `40,000, 10% of each were cleared and encashed
in the month of June, 2025, respectively.
(iii) Bank interest `350 allowed and `840 charged, as reflected in the Pass Book,
were both credited in the Cash Book, in the last week of May.
(iv) A cheque for `500 was debited twice in the Cash Book.
(v) A direct deposit into bank of `2,000 by client Lalita, was not recorded in the Cash Book.
Answer:
|
Bank Reconciliation Statement as on March 31,2025 |
|||
|
S. No. |
Particulars |
Plus Items (`) |
Minus Items (`) |
|
|
Debit
balance as per the Pass Book |
|
15,640 |
|
(i) |
Cheque
deposited in March but not cleared |
6,000 |
|
|
(ii) |
Cheque
issued but not presented |
4,000 |
|
|
(iii) |
Bank interest |
700 |
|
|
(iv) |
A cheque was debited twice in the
Cash Book |
500 |
|
|
(v) |
A direct deposit into bank by
client |
2000 |
|
|
Overdraft
as per the Cash Book |
15,840 |
||
|
|
|
22,340 |
22,340 |
|
|
|
|
|
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Ts Grewal Solution 2025-2026
Class 11th