Question No 12 Chapter No 11
12. Prepare the Bank Reconciliation Statement from the following particulars for the period ending 31st December 2019.
(a) Overdraft as per Pass Book on 31-12-2012 7,600.
(b) Cheques deposited but not collected by the bank 8,560.
(c) Incidental charges not recorded in Cash Book 80.
(d) Cheques were issued for 7,800 but only 4,400 were presented for payment.
(e) Insurance premium paid by the bank not recorded in the Cash Book 4,200.
(f) On 31st December 2012 cash was deposited in bank 385 but the cashier debited the bank column with 485 by mistake
The solution of Question No 12 Chapter No 11: –
| Bank Reconciliation Statement |
||
| Particular | Plus Items (Rs) |
Minus Items (Rs) |
| Credit Balance (Overdraft) as per Cash Book | 7,600 | |
| Add: (b) Cheque deposited but not collected | 8,560 | |
| (c) Incidental charges paid by Bank | 80 | |
| (e) Insurance premium paid by Bank | 4,200 | |
| (f) Amount wrongly entered in Cash Book (485 – 385) | 100 | |
| Less: (d) Cheque issued but not presented for payment | 3,400 | |
| Credit Balance as per Pass Book | 1,940 | |
| 12,940 | 12,940 | |
https://tutorstips.com/bank-reconciliation-statement/
Thanks, Please Like and share with your friends
Comment if you have any question.
Also, Check out the solved question of all Chapters: –
D K Goel – New ISC Accountancy -(Class 11 – ICSE)- Solution
- Chapter 1 Evolution of Accounting & Basic Accounting Terms
- Chapter 2 Accounting Equations
- Chapter 3 Meaning and Objectives of Accounting
- Chapter 4 Double Entry System
- Chapter 5 Books of Original Entry – Journal
- Chapter 6 Accounting for Goods and Service Tax (GST) (Coming soon)
- Chapter 7 Books of Original Entry – Cash Book (Coming soon)
- Chapter 8 Books of Original Entry – Special Purpose Subsidiary Books (Coming soon)
- Chapter 9 Ledger (Coming soon)
- Chapter 10 Trial Balance and Errors (Coming soon)
- Chapter 11 Bank Reconciliation Statement (Coming soon)
- Chapter 12 Depreciation (Coming soon)
- Chapter 13 Bills of Exchange (Coming soon)
- Chapter 14 Generally Accepted Accounting Principles(GAAP)
- Chapter 15 Bases of Accounting
- Chapter 16 Accounting Standards and International Financial Reporting Standard(IFRS) (Coming soon)
- Chapter 17 Capital and Revenue
- Chapter 18 Provisions and Reserves
- Chapter 19 Final Accounts (Coming soon)
- Chapter 20 Final Accounts – With Adjustments (Coming soon)
- Chapter 21 Errors and their Rectification (Coming soon)
- Chapter 22 Accounts from Incomplete Records – Single Entry System (Coming soon)
- Chapter 23 Accounts of Not-for-Profit Organisations (Coming soon)
- Chapter 24 Computerised Accounting System (Coming soon)
- Chapter 25 Introduction to Accounting Information System (Coming soon)
Check out the Accountancy Class +1 by D.K. Goal (Arya Publication) from their official Site.
