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Question. 1


 

 

Debit Balance of Cash Book is given

On 30th June, 1994, the bank Column of Anil’s Cash Book showed a debit balance of Rs.8,250. On examination of Cash Book and bank statement you find that:

1. Out of total cheques amounting to Rs.8,000 issued, cheques amounting to Rs.5,800 have been presented for payment up to 30th June, 1994.
2. Out of total cheques amounting to Rs.6,000 sent to bank for collection, cheques of Rs.4,100 were credited in pass book up to 30th june, 1994.
3. On 28th June a customer deposited Rs.3,500 direct in the Bank account but it was entered only in the Pass Book.
4. Debit side of Anil’s Cash Book (Bank Column)has been overcast by Rs. 100.
5. No entry has been made in the Cash Book for the Rent of Rs. 800 paid by bankers according to Anil’s standing instructions.
6. The Pass Book showed a credit of Rs.320 for interest and a debit of Rs.40 for bank charges, but these have not been entered in the Cash Book. Prepare a Bank Reconciliation Statement as on 30th June,1994.
 
Bank reconcoliation statement
As on 30th June 1994
 
Particulars Plus Items Minus
Items
 
Balance as per Cash Book (Dr.)
Rs.
8,250
Rs.
Add: (i) Cheque issued but not presented upto 30th June, 1994 (Rs.8,000- Rs.5,800  
2,200
 
(ii) Direct deposit by a customer in the Bank 3,500  
(iii) Interested credits by bank 320  
Less: (i) Cheque sent for collection but not credited by the bank upto 30th June 1994 (Rs.6000-Rs.4,100)    
1,900
(ii) Debit side of the Cash Book overcast   100
(iii) Rent paid by bank according to standing instructions   800
(iv) Bank Charges   40
  14,270 2,840
Balance as per Pass Book.(Cr.) 11,430  
 
In the above illustration, it has not been clearly stated whether the Cash Book balance given at the start is a debit or credit balance. Hence, it will be treated as debit balance.

 

 

Question 2


 

(Overdraft  Balance of Cash Book is given)

On December 31, 2005, the cash of book of Mittal Bros. Showed an overdraft of Rs.6,920. From the following particulars make out a Bank Reconciliation Statement and ascertain the balance as per pass book.
1.   Debited by bank for Rs.200 on account of interest on overdraft and Rs.50 on account of charges for collection bills.
2.   Cheques drawn but not cashed before December 31, 2005 for Rs.4,000.
3.   The bank has collected interest and has credited Rs.600 in Pass Book.
4.    A bill receivable for Rs.700 previously discounted with the bank had been dishonored and debited in the pass book.
5.    Cheque paid into bank but not collected and credited before December 31, 2005 amount to Rs.6,000.

 

Bank reconcoliation statement
As on 31st December, 2005
Particulars Plus Items
Rs.
Minus
Items
Rs.
Cr. Balance (Overdraft ) as per Cash Book   6,920
(1) Interest on overdraft and collection charges debited by the bank.(Rs.200+Rs.50)    
250
(2) Cheques drawn but not presented for payment 4,000  
(3) interest credited by the bank 600  
(4) Bill receivable discounted with the bank is dishonoured and debited in the pass book    
700
(5) Cheques paid into bank but not cleared   6000
  4,600 13,870
Overdraft (Debit) Balance as per Pass Book*   9,270
 
*When we start the Cr. Balance (Overdraft ) as per Cash Book answer will be Dr. Balance (Overdraft) as per Pass Book.


Question 3

 

(Overdraft  Balance of Pass Book is given)

From the following information supplied by Sanjay, Prepare his Bank Reconciliation statement as on December 31, 2008.

 
    Rs.
(i) Bank Overdraft as per pass book 16,500
(ii) Cheques issued but not presented for payment 8,750
(iii) Cheques deposited with the Bank but not collected 10,500
(iv) Cheques recorded in the cash book but sent to the bank for
 collection
2,000
(v) Payments received from customers directly by the bank 3,500
(vi) Bank charges debited in the pass book 200
(vii) Premium on life policy of Sanjay paid by the bank on standing advice 1,980
(viii) A bill for Rs.3,000 (discounted with the bank in Nov.) dishonored on December 31, 2008 and noting charges paid by the bank 100
 
 

Solution :                  
Bank Reconciliation Statement
                  As on 31st December, 2008
  Particulars Plus Items Minus
Items
 
(i)
 
Overdraft as per Pass Book
Rs. Rs.
16,500
(ii) Cheques issued but not presented for payment   8,750
(iii) Cheques deposited with the Bank but not collected 10,500  
(iv) Cheques recorded in the cash book but not sent to the bank for collection  
2,000
 
(v) Payments received from customers directly by the Bank      3,500
(vi) Bank charges debited in the pass book 200  
(vii) Premium on life policy paid by the Bank 1,980  
(viii) Dishonoured bill (including noting charges 3,100  
    17,780 28,750
  Overdraft as per Cash Book   10,970
 

 


 

Question 4

 

(Balance of Pass Book is given)
Prepare a Bank Reconciliation Statement as on 30th September, 2003 from the following particulars:
 
 
(i)
 
Bank balance as per the Pass Book
Rs.
10,000
(ii) Cheque deposited into the bank, but no entry was passed in the Cash Book 500
(iii) Cheque received and entered in the Cash Book but not sent to bank 1,200
(iv) Credit side of the Cash Book bank column cast short 200
(v) Insurance Premium paid directly by the Bank under the standing advice 600
(vi) Bank charges entered twice in the Cash Book 20
(vii) Cheque issued, but not presented to the bank for payment 500
(viii) Cheque received entered twice in the Cash Book 1,000
(ix) Bill discounted dishonoured not recorded in the Cash Book 5,000
Solution
Bank Reconciliation Statement
  As on 30th September, 2003
 
  Particulars Plus Items Minus
Items
(i) Balance as per Pass Book (Cr.) (Favourable) 10,000  
(ii) Cheques deposited into the bank but not recorded in Cash book   500
(iii) Cheque received & recorded in the Cash book but not sent to bank 1,200  
(iv) Credit side of the Cash book bank column cast short 200  
(v) Insurance premium not recorded in the Cash book 600  
(vi) Bank Charges entered twice in the Cash book   20
(vii) Cheque issued but not presented for payment   500
(viii) Cheque received entered twice in the Cash book 1,000  
(ix) Bill discounted dishonoured not recorded in the Cash book 5,000  
    18,000 1,020
  Balance as per Cash Book (Dr.) 16,980  
 

 
Self Examination Questions
 
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text-align: justify;\">A statement prepared by the bank<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">A statement prepared by a customer<\/span>","clicked":"no","isAnswer":"yes"}]},{"questionText":"<b\nstyle=\"font-family: verdana; font-size: 17.77777862548828px; text-align: justify;\"><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">Select the most suitable alternative:<\/span><\/b><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">A pass book is a copy of<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">A customer\u2019s account in the bank\u2019s books<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Cash book relating to bank column<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Cash book relating to cash column<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Firm\u2019s receipts and payments<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<b\nstyle=\"font-family: verdana; font-size: 17.77777862548828px; text-align: justify;\"><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">Select the most suitable alternative:<\/span><\/b><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">A bank reconciliation statement is prepared with the balance of:<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Cash book<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Pass book<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Either cash book or pass book<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Neither cash book nor pass book<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<b\nstyle=\"font-family: verdana; font-size: 17.77777862548828px; text-align: justify;\"><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">Select the most suitable alternative:<\/span><\/b><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">A bank reconciliation statement is prepared to ascertain the causes of difference between:<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">The balance as shown by the cash column of cash book with the balance of the pass book.<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">The balance as shown by the bank column of cash book with the balance of the pass book.<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">The balance as shown by the cash column of the cash book with that shown by its bank column.<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">The balance as shown by the cheque book and pass book.<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<b\nstyle=\"font-family: verdana; font-size: 17.77777862548828px; text-align: justify;\"><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; font-family: Verdana, sans-serif;\">Select the most suitable alternative:<\/span><\/b><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">This of the following will not be considered while preparing an amended cash book:<\/span>","options":[{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Cheques issued but not presented for payment<\/span>","clicked":"no","isAnswer":"yes"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Cheques deposited but not credited by bank<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Any wrong entry in the pass book<\/span>","clicked":"no","isAnswer":"no"},{"option":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">All of the above<\/span>","clicked":"no","isAnswer":"no"}]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Mention whether the following statements are true or false:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Debit balance in pass book means overdraft.<\/span>","options":[]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Mention whether the following statements are true or false:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Debit balance of the Cash book and the credit balance of pass book carry the same meaning.<\/span>","options":[]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Mention whether the following statements are true or false:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Bank column of the cash book always shows a debit balance.<\/span>","options":[]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Mention whether the following statements are true or false:<\/span><br\/><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; text-align: justify; font-family: Verdana, sans-serif;\"><span\nstyle=\"line-height: normal; font-size: 7pt; font-family: 'Times New Roman';\">\u00a0<\/span><\/span><span\nstyle=\"line-height: 26.666667938232422px; font-size:13.5pt;;; text-align: justify; font-family: Verdana, sans-serif;\">Normally, if cash book shows a debit balance, pass book also shows a debit balance.<\/span>","options":[]},{"questionText":"<span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Mention whether the following statements are true or false:<\/span><br\/><span\nstyle=\"font-family: Verdana, sans-serif; font-size: 17.77777862548828px; line-height: 26.666667938232422px; text-align: justify;\">Pass book and the bank statement are one and the same thing, because both of them are the copy of customer\u2019s ledger account maintained by bank.<\/span>","options":[]}],"testId":0,"subject":"Subject","testName":"Test Name","testType":"Single","totQues":10,"marksPerQues":1,"totalMarks":10,"totalTime":10,"negativeMarksPerQues":0,"instructions":[{"ins":"Mark the sentence with correct option."},{"ins":"After you have attempted all the questions, click on the Finish Test button to know your score and the correct answers."}]}

 





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