Shweta mam

Geetanjali mam

BRS

Sum (1)

Prepare a Bank Reconciliation Statement of Harish from the following details as on 31 st

December, 2012.

i. Bank Balance as per Pass-Book as 31st December,2012 Rs.7,500.

ii. Cheques amounting to Rs.7,400 were deposited into the Bank, but out of these
cheques of Rs.1,700 were only collected by the Bank till 31 st December,2012.
iii. Sale of shares of Philips Ltd. for Rs 3,750 by the Bank was credited in Pass-Book only.
iv. Cheques amounting to Rs.2,800, Rs 2,000 and Rs 1000, were issued to creditors but
were not paid by the Bank till 31st December,2012.
v. A cheque of Rs.750 was deposited into the bank on 29th December, 2012 and
credited by Bank, but it was not entered in Cash-Book till 31st December, 2012.
vi. Bank had charged Rs.50 for other charges and Rs.50 for commission, for which there
was no entry in the Cash-Book.
vii. Receipt side of the Bank column of Cash-Book was undercast by Rs.1000.

Sum (2)

On 31st December,2012 Bank column of Cash-Book of Brijesh showed a balance of

Rs.17,800. From the following particulars prepare a Bank Reconciliation Statement showing
the balance as per Pass-Book on 31st December,2012.
i) Cheques deposited into the Bank but not cleared and credited before 31 st
December,2012 amounted to Rs.18,550.
ii) Cheques issued on 28th December,2012 but presented for payment on 6th January,2013
amounted to Rs.6,750.
iii) Purchases of Government Securities of Rs.4,000 by the Bank on behalf of Brijesh
appeared in the Pass-Book only.
iv) Bank Interest of Rs.95 was credited in the Pass-book but was debited in the Cash-Book
as Rs.59.
v) Bank charges of Rs.36 were recorded in the Pass-Book only, but no corresponding entry
was made in the Cash-Book

Sum (3)

From the following information prepare a Bank Reconciliation Statement of Tarun as on 31 st

December,2012.

i) Bank Overdraft as per Cash-Book on 31st December,2012 was Rs.2,580.

ii) Commission of Rs.500 collected by the Bank on behalf of Tarun was not recorded
in the Cash-book.
 iii) A cheque of Rs.1000 was paid into the Bank was cleared during December,2012,
but was entered twice in the Cash-Book.
iv) A standing order for payment of office rent amounting to Rs.1,050 had not been
entered in the Cash-Book.
v) Three cheques of Rs.750, Rs.400 and Rs.300 were deposited into the Bank on 27 th
December,2012. Out of these, a cheque of Rs.750 was cleared on 29 th
December,2012, a cheque of Rs.400 was cleared on 4th January,2006 but the
cheque of Rs.300 is not yet cleared.
vi) Cheques of Rs.9,300 were issued on 28th December,2012. Out of these cheques
of Rs.7300 were presented before 31st December, 2012.
vii) Bank paid Rs.500 to the supplier on our behalf was not recorded in the Cash-
Book.
viii) Interest on Fixed Deposit of Rs.330 was credited in the Pass-Book but was
credited in Cash-Book as Rs.130 in Cash Column.

Sum (4)

From the following particulars, prepare a Bank Reconciliation Statement showing the
balance that would appear in the Pass-Book of Onkar as on 31st March,2012.

I. The Overdraft as per the Cash-Book on 31st March,2012 was Rs.8450.

II. Interest on overdraft for six months ending 31st March, 2012 Rs.370, did not appear
in the Cash-Book.
III. Bank charges Rs.70 for the above period debited in the Pass-Book were not yet
recorded in the Cash-Book.
IV. Cheques issued but not presented for payment before 31st March,2012 amounted to
Rs.3,230.
V. A bill for Rs.1000 discounted at the Bank appears in Cash-Book with full amount,
whereas the Bank has deducted discounting charges Rs.40.
VI. Cheques amounting to Rs.5500 deposited into the Bank but only a cheque of Rs.1200
was collected and credited before 31st March,2012.
VII. Bank has paid final call on 100 shares of Hindustan Unilever Co.Ltd. at Rs.20 per
share according to standing instructions to them which is not entered in the Cash-
Book.

Sum (5)

The Bank Pass-Book of Varun showed an Overdraft as on 30th June,2012 of Rs. 2,000. This
balance did not agree with the Cash-Book balance, on enquiry, the following information
was made available.

I. Cheques of Rs. 2000 paid into the Bank have not been cleared till 30 th June,2012.
II. Cheques issued on 28th June,2012 amounted to Rs.1000 and Rs.1400 but not
encashed before 30th June,2012.
 III. Bank charges of Rs.100 recorded twice in Cash-Book.
IV. Interest on Bank Overdraft Rs.800 debited in the Pass-Book only.
V. Interest on Fixed Deposit amounting to Rs.1,000 collected by the Bank was recorded
in the Pass-Book only.
VI. Direct deposit by the customer into the Bank Rs.1,500 stands credited in the Pass-
Book only.
VII. Debit side of the Cash-Book was overcast by Rs.200.

Sum (6)

Prepare the Bank Reconciliation Statement of Pankaj as on 31st May,2012, from the
following data.
i) Balance as per the Pass-Book on 31st May 2012 (debit) Rs.12,100.
ii) Cheques drawn on 31st May 2012 but not cleared till 5th June,2012 Rs.7,450,
Rs.9,500 and Rs.14,200.
iii) Cheques received on 29th May 2012, entered in the Cash-Book but not deposited
in the bank till 30th June,Rs.34,000.
iv) A periodic payment of Rs.1,500 by bank under standing instructions not entered
in the Cash-Book.
v) There was a debit in the Pass-Book Rs.100 for bank charges and Rs.1,500 for
interest on overdraft which was not entered in the Cash-Book.
vi) Cheques of Rs.15,000 deposited in the bank and finally dishonoured was not
entered in the Cash-Book.
vii) Bankers have made a mistake in balancing by showing overdrawn balance in
excess by Rs.1,150 on 31st May 2012.

Working Notes:

i) Since the final answer is negative, (starting from Bank Overdraft as per the Pass-
Book) the answer is Bank Balance as per Cash-Book.