Navyug commerce institute

Lakhanpur Kanpur
Topic- B.R.S
Question:1 (a) On march 31 2019,jagan pass book showed a credit balance of rs. 50000

(b) On march 25 2019 he had issued cheques for 36,500 out of which cheque for
7,700 have been presented for payment so far

(c) A cheques for 7,400 deposited into bank on march 28, 2019 has not been
cleared so far

(d) A cheques for 5,480 received by him has been entered in the cash book but
the same has not been deposited into bank.

(e) On march 28, 2019 a cheques for 5,750 received by him was paid into bank,
but it was not entered into cash book . the cheques has been cleared and
collected.

(f) the bank has credited an interest of 455 and has also debited the account with
bank charges of 300.

(g) the cash book shows a bank balance of 28,175

Prepare jagan bank reconciliation statement to reconcile the bank pass book
balance with his cash book balance.

Question:2 On march31, 2019 the pass book of kartik showed a credit balance of rs. 3,300 on
comparing it with the cash book, it was noted.

(i) The cheques sent to bank in March were for 700 which were not collected by the
bank.
(ii) Three cheques for rs, 200 rs,250,and rs,300 were issued in march but were not
presented for payment.
(iii) A bill payable for 1,500 was paid by bank but there was no record in cash book.
(iv) A bills receivable for rs.800 which was discounted from the bank has been
dishonoured.
(v) The bank has allowed interest of 25.
 (vi) The commission charged by the bank amounted to rs.45 on collection of cheques
.prepare bank reconciliation statement.

Question:3 On march 31 2019 there is an overdraft of rs.15,000 in the pass book of sh jagdish
on comparison with the cash book it was found that

(i) The bank has charged interest on overdraft for 600

(ii) Cheques for 80000 were issued and out of theses cheques only for 8000 has been
encashed.
(iii) Cheques for 4,500 were deposited into bank but cheques for 500 only were cleared.
(iv) The bank collected interest on his investments 600 and a direct payment was made
into his account by some debtor of for rs.900
(v) He had received a cheques for 1,200 which he entered in the cash book but he forgot
to send the cheques to the bank .
Prepare bank reconciliation statement.