Question No 27 Chapter No 11 – D.K Goal 11 Class

Question No 27 Chapter No 11

27. Following are the extracts of pass Book & cash Book of M/s Dwarkadhish:

Extracts of Passbook
Date	Particulars	Debit	Credit	Balance
2018		Rs	Rs	Rs
Jan.1	Balance			Cr. 60,000
Jan.4	Cheque	75,000		Dr. 15,000
Jan.6	Tanushri		20,000	Cr. 5,000
Jan.7	Yashwant Singh		18,100	Cr. 23,100
Jan.10	Cheque	60,000		Dr. 36,900
Jan.14	Laxman Raghuvanshi	25,000		Dr. 60,900
Jan.16	Rahul Saxena		9,500	Dr. 52,400
Jan.16	Insurance Premium	15,200		Dr. 67,600
Jan.25	Dipti		31,000	Dr. 36,000
Jan.26	Anu Kapur	35,000		Dr. 71,600
Jan.27	Taslim Mohammad		34,000	Dr. 37,600
Jan.27	Dividend		7,500	Dr.30,100
Jan.27	Shiv Shankar	20,000		Dr. 50,100
Jan.28	Interest	1,500		Dr. 51,600
Jan.30	Bank Charges	1,100		Dr. 52,700

Extracts of Cash Book(Bank Columns Only)
Date	Receipt	L.F	Amount	Date	Payment	L.F	Amount
2018			Rs	2015			Rs
Jan.1	Balance b/d		60,000	Jan.2	Wages		75,000
Jan.4	Yashwant Singh		18,100	Jan.3	Anu Kapur		35,000
Jan.12	Majmudar		16,000	Jan.8	Rent		60,000
Jan.13	Rahul Saxena		9,500	Jan.9	Brij Lal		18,000
Jan.15	Deepak Ltd.		14,000	Jan.10	Laxman Raghuvasnsi		25,000
Jan.16	Yug Bros.		5,000	Jan.20	Govardhan Das		11,000
Jan.20	Ghoshal		6,700	Jan.22	Tushar		19,500
Jan.25	Dipti		31,000	Jan.24	Shiv Shabkar		20,000
Jan.31	Balance		1,03,200
			2,63,500				2,63,500

The solution of Question No 27 Chapter No 11: –

Bank Reconciliation Statement
Particular	Plus Items (Rs)	Minus Items(Rs)
Credit Balance as per Pass Book	22,000
Add: (i) Cheque deposited into Bank but not credited	20,000
(iii) Cheque deposited but not collected by Bank	10,000
(v) Bills Receivable discounted with bank dishonoured	9,000
(vi) Bank debited our account	1,500
Less: (ii) Cheque issued but not presented for payment (15,000 – 3,000)		12,000
(iv) Interest on Investment collected by Bank		800
(vi) Bank credited our account		1,200
Debit Balance(overdraft) as per Pass Book		51,500
	65,500	65,500

https://tutorstips.com/bank-reconciliation-statement/

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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.