Question No 32 Chapter No 11 – D.K Goal 11 Class

Question No 32 Chapter No 11

32. On 31st March 2020 your bank Pass Book showed a balance of 6,000 to your credit. Before that date, you had issued cheques amounting to 1,500 of which cheques worth 900 only have been presented. You also deposited cheques worth 2,000 of which cheque of 800 paid by you into the bank on 29th March is not yet credited in Pass Book. You had also received a cheque for 160 which although entered by you in the bank column of the Cash Book, was omitted to be paid into the bank. On 31st March a cheque of 250 received by you was paid into the bank but the same was omitted to be entered in the cash book. There was a credit of 85 for interest on the current account and a debit of 10 for bank charges. Draw up a Reconciliation Statement showing adjustment between your
Cash Book and passbook.

The solution of Question No 32 Chapter No 11: –

Bank Reconciliation Statement
Particular	Plus Items (Rs)	Minus Items(Rs)
Credit Balance as per Pass Book	6,000
Add: Cheque deposited but not credited	800
Cheque received but not sent to bank	160
Bank charges	10
Less: Cheque issued but not presented (1,500 – 900)		600
Cheque sent to Bank but not recorded in Cash Book		250
Interest allowed		85
Debit Balance as per Pass Book		6,305
	6,970	6,970

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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.