ICM 11th Standard Gautam Bery

CHAPTER – 12
BANK RECONCILIATION STATEMENT
Q1. Prepare a Bank Reconciliation Statement from the following particulars on 31 st March,
2017:

(i) Debit Balance as per bank column of the Cash Book Rs.
3,72,000

(ii) Cheques issued to creditors, but not yet presented to the bank for

Payment 72,000

(iii) Dividend received by the bank, but not entered in the Cash Book 5,000

Interest allowed by the Bank 1,250

(v) Cheques deposited into bank for collection, but not collected

by bank upto this date 15,400

(vi) Bank Charges 200

(vi) A cheque deposited into bank was dishonoured, but no intimation

Received 320

(viii) Bank paid House tax on our behalf, but no information received

from bank in this connection. 350

Q2. On 30th June, 2016, the bank Column of Anil’s Cash Book showed a balance of Rs.8,250.
On examination of the Cash Book and bank statement you find that:
1. Out of total cheques amounting to Rs.8,000 issued, cheques amounting to Rs.5,800 have
been presented for payment upto 30th June, 2016.
2. Out of total cheques amounting to Rs. 6,000 sent to bank for collection, cheques of
Rs.4,100 were credited in Pass Book upto 30th June, 2016.
3. On 28th June a customer deposited Rs.3,500 direct in the bank account but it was entered
only in the Pass Book.
4. Debit side of Anil’s Cash Book (Bank Column) has been overcast by Rs. 100.
5. No entry has been made in the Cash Book for the Rent of Rs.800 paid by bankers according
to Anil’s standing instructions.
6. The Pass Book showed a credit of Rs.320 for interest and a debit of Rs.40 for bank charges,
but these have not been entered in the Cash Book.

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Prepare a Bank Reconciliation Statement as on 30th June, 2016.

Q3. Overdraft balance shown by the bank column in the cash book of Mr. Vivek is Rs.45,000.
Prepare Bank Reconciliation statement as on December 31, 2017:
(i) A bill receivable for Rs.5,000 previously discounted with the bank had been dishonoured
and debited in the pass book.
(ii) Interest on investment collected by the bank and credited in the pass book Rs. 1,500.
(iii) Cheques deposited into bank but not yet collected Rs.7,500.
(iv) Interest charged by the bank on overdraft balance Rs. 1,850
(v) Cheques issued but not yet presented for payment Rs. 11,350.
(vi) Received a payment directly from a customer into bank account Rs. 12,500.
(vii) Cheques recorded in the cash book but not sent to the bank for collection was Rs. 17,500.
(viii) Bank charges debited as per pass book Rs.500.
Q4. On 31st January, 2017 my Cash Book showed a Bank overdraft of Rs. 12,500. On
comparing it with the Pass Book, the following differences were noted :—
(i) Cash and Cheques amounting to Rs. 1,340 were sent to Bank on 27th January but Cheques
worth Rs.230 were credited on 2nd February and one Cheque for Rs.45 was returned by
them as dishonoured on 4th February.
(ii) During the month of January, I issued cheques worth Rs. 1,670 to my creditors. Out of
these, Cheques worth Rs. 1,370 were presented for payment on 5th February,
(iii) According to my standing orders, the Bankers have paid during the month of January' the
following :—
(a) Life Insurance Premium Rs. 170
(b) Television Licence Fee Rs. 120
(c) Driving Licence Fee Rs. 22
(iv) My bankers have collected Rs. 150 as dividend on the shares.
(v) My bankers have given me wrong credit for Rs. 150.
(w) Interest charged by the bank Rs. 125.
Prepare a Bank Reconciliation Statement as on 31st January, 2017.

Q5. From the following particulars, prepare a Bank Reconciliation Statement:—

(a) Balance as per pass book on 31st March, 2017 Overdrawn Rs.15,000.
(b) Cheques drawn on 31st March, 2017 Rs.2,000; Rs.6,000; Rs.2,400 and Rs.3,600, but out of
these, the last two cheques were not presented for payment upto 5th April 2017.
(c) Interest on bank overdraft not entered in the cash book Rs.845.
(d) Out-station cheques for Rs.20,000 lodged in the bank on 25th March, 2017 but out of these,
cheques worth Rs. 18,000 were credited in April, 2017.

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ICM 11th Standard Gautam Bery
(e) Rs.200 being Chamber of Commerce subscription paid by the bank under a standing order
on 31st March 2017, was not entered in the cash book.
Q6. On 31st December, 2016, pass book shows a debit balance (overdraft) of Rs. 10,000. From
the following particulars, prepare a Bank Reconciliation Statement :—
1. Cheques amounting to Rs. 8,000 drawn on 25th December, of which cheques of Rs.3,000
were cashed within 31st December.
2. Cheques paid in for collection amounted to Rs.50,000 but cheques of Rs.22,800 were
credited on 2nd January, 2017.
3. Items unticked in the pass book are :—
(i) Incidental charges Rs.25.
(ii) Dividend collected by bank on our behalf Rs.350.
4. A cheque for Rs.600 debited in the cash book omitted to be banked.
5. A cheque of Rs.750 banked and credited, but omitted to be recorded in the Cash Book.

Q7.(i) On 31st March, 2017 Bank Pass Book of Mohan showed a balance of Rs. 15,000 to his
credit.
(ii) Before that date, he had issued cheques amounting to Rs.8,000, of which cheques
amounting to Rs.3,200 have so far been presented for payment.
(iii) A cheque of Rs.2,200 paid by him into the bank on 26th March is not yet credited in the
Pass Book.
(iv) He had also received a cheque for Rs.500 which although entered by him in the bank
column of cash book, was omitted to be paid into the bank.
(v) On 30th March a cheque for Rs. 1,570 received by him was paid into the bank but the same
was omitted to be entered in the cash book.
(vi) There was a credit of Rs. 150 for interest on current Account and a debit of Rs.25 for bank
charges.
Draw up a Reconciliation statement.

Q8. From the following particulars prepare a Bank Reconciliation Statement in the books of Sh.
J.P. Kansal as on 30th June 2016 :—
I. Balance as per Pass Book on 30th June 2016 Rs.6,000.
II. Out of total cheques amounting to Rs.37,500 drawn by Sh. Kansal, Cheques aggregating
Rs.5,000 were encashed in June 2016, Cheques aggregating Rs.4,000 were encashed in
July 2016 and the rest have not been presented at all.
III. Out of total Cheques amounting to Rs. 12,000 deposited, Cheques aggregating Rs.7,500
were credited in June 2016, cheques aggregating Rs.2,000 were credited in July, 2016 and
the rest have not been collected at all.
IV. Bank has charged Rs.27 as its commission for collecting outstation cheques and has
allowed interest Rs.330 on his bank balance.
V. Amount wrongly debited by bank Rs.2,400.

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ICM 11th Standard Gautam Bery
VI. A cheque of Rs. 1,200 was entered in the Cash Book in June 2016, but was sent to the
Bank in July 2016.
VII. A cheque of Rs. 13,300 paid into the bank was returned dishonoured but no intimation was
received from the bank till June 2016.

Q9. The Cash book of Mr. Chauhan showed a balance of Rs.20,000 on 31st December, 2018 at
the bank. The figure did not agree with the bank Pass Book. A comparison of the two revealed
the following :
(a) The bank has debited Mr. Chauhan with Rs.6,000, the annual premium on his life policy
according to his standing instructions and with Rs. 150 as bank charges.
(b) The bank has credited Mr. Chauhan by Rs. 15,000, the proceeds of a bill.
(c) Mis Chauhan sent for collection cheques amounting Rs.60,000 out of which cheques for
Rs.48,000 have been credited by bank till 31st December.
(d) The cash collection on 31st December, 2018 totalling Rs.25,000 was entered in the Cash
Book in the bank column on the same day but it was banked on the 2nd January, 2019.
(e) Mr. Chauhan issued cheques totalling Rs. 1,00,000 of which those of Rs.36,000 have not
been presented by 31st December, 2018.
Show the corrections to be made in the Cash Book so as to ascertain the balance to be
shown in the Balance Sheet and then prepare the Bank Reconciliation Statement.

Q10. On 31st March 2019, the bank column of the Cash Book of Mr. Sanjeev disclosed an
overdraft balance of Rs.8,300. On examining the Cash Book and bank statement you find that:
(i) Cheques were deposited into bank for Rs. 16,000, but of these cheques for Rs.4,600 were
cleared and credited in April 2019.
(ii) Cheques were issued for Rs.7,500, out of which cheques for Rs.6,000 had been presented
for payment in March 2019.
(iii) In March Mr. Sanjeev had discounted with bank a bill of exchange for Rs. 10,000 and had
entered this amount in the Cash Book, but the proceeds credited, as shown by the Pass
Book, amounted to Rs.9,600.
(iv) No entry is made in the Cash Book of an amount of Rs.6,100 directly deposited by a
customer in the bank account.
(v) Bank column of the payment side of the Cash Book was undercast by Rs. 1,000.
(vi) Payment of insurance premium of Rs.2,000 and receipt of insurance claim of Rs.8,000
appear in the Pass Book but not entered in the Cash Book.
(vii) A cheque for Rs.3,500 issued to Mr. X was omitted to be recorded in the Cash Book.
(viii) A cheque for Rs.2,800 issued to Mr. k was entered in the cash column of the Cash Book.
Make the appropriate adjustments in the Cash Book and prepare a bank reconciliation
statement with the Amended Cash Book balance as on 31st March 2019.

OBJECTIVE TYPE QUESTIONS

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ICM 11th Standard Gautam Bery
(A) Select the most suitable alternative :
Q1. A bank reconciliation statement is :
(a) A part of Cash Book
(b) A part of Pass Book
(c) A statement prepared by the bank
(d) A statement prepared by a customer
Q2. A Pass Book is a copy of
(a) A customer’s account in the bank’s books
(b) Cash Book relating to bank column
(c) Cash Book relating to cash column
(d) Firm’s receipts and payments
Q3. A bank reconciliation statement is prepared with the balance of
(a) Cash Book
(b) Pass Book
(c) Either Cash Book or Pass Book
(d) Neither Cash Book nor Pass Book
Q4. A bank reconciliation statement is prepared to ascertain the causes of differences between
(a) The balance as shown by the cash column of Cash Book with the balance of the Pass Book
(b) The balance as shown by the bank column of Cash Book with the balance of the Pass Book
(c) The balance as shown by the cash column of the Cash Book with that shown by its bank
column
(d) The balance as shown by the Cheque Book and Pass Book.
Q5.Unfavourable bank balance means
(a) Credit balance in the Cash Book
(b) Credit balance in the Pass Book
(c) Debit balance in the Cash Book
(d) Favourable balance in the Cash Book
Q6. A bank reconciliation statement is prepared by
(a) Bank ( b) Customers of the bank
(c) Creditors (d) Auditor
Q7. Which of the following will not be considered while preparing an Amended Cash Book?
(a) Cheques issued but not presented for payment
(b) Cheques deposited but not credited by bank
(c) Any wrong entry in the Pass Book
(d) All of the above

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ICM 11th Standard Gautam Bery
Q8. Which of the following transactions will result in higher balance in the bank column of Cash
Book in comparison to Pass Book?
(a) Cheques issued but not presented for payment
(b) Interest allowed by bank
(c) Bank charges entered twice in Cash Book
(d) Cheques paid into bank for collection but not yet credited
Q9. Find out the Bank Balance as per Cash Book from the following particulars :
(i) Overdraft as per Pass Book = Rs. 5,000.
(ii) Cheques deposited into the bank but not credited = Rs.2,000
(a) Favourable Balance = Rs.3,000
(b) Overdraft = Rs.3,000
(c) Favourable = Rs.7,000
(d) Overdraft = Rs.7,000
Q10. Which of the following is not a part of Double Entry System?
(a) Cash Book (b) Trial Balance
(c) Journal (d) Bank Reconciliation Statement
Q11. Overdraft as per Cash Book is Rs. 10,000. Cheques deposited but not credited Rs.2,500.
Cheques issued but not encashed Rs.3,500. What is the balance as per Pass Book?
(a) Balance Rs.9,000 (b) Overdraft Rs.9,000
(c) Overdraft Rs. 11,000 (d) Balance Rs. 11,000
Q12. The credit balance as per Cash Book is Rs. 1,500. Cheques for Rs.400 were deposited
but were not collected. The cheques issued but not presented were Rs.100, Rs. 125 and
Rs.50. Balance as per Pass Book will be :
(a) Rs.l,100 Debit (b) Rs. 1,625 Debit
(c) Rs.2,175 Credit (d) Rs.l,625 Credit
Q13. Bank charges Rs.5,000 debited twice in pass book. What should be done in BRS if
overdraft as per cash book is starting point?
(a) Rs.5,000 must be deducted (b) Rs.5,000 must be added (c) Rs. 10,000 must be deducted
(d) Rs. 10,000 must be added
Q14. Payment done by the account holder through issuing a cheque is entered in
(a) the Pass Book at the time of issuing the cheque
(b) the Pass Book at the time of presenting the cheque to the bank for payment
(c) the Cash Book at the time of issuing the cheque
(d) Both (b) and (c)
[Ans. 1. (d); 2. (a); 3. (c); 4. (b); 5. (a); 6. (b); 7. (d); 8. (d); 9. (b); 10. (d);
11. (b); 12. (b); 13. (b); 14. (d)]

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ICM 11th Standard Gautam Bery

PRACTICAL QUESTIONS
When Debit Balance (Favourable Balance) as per Cash Book is Given.
Q1. On comparing the Cash Book with Pass Book of Naman it is found that on March 31, 2017,
bank balance of Rs.40,960 showed by the Cash Book differs from the bank balance with regard
to the following :
(a) Bank charges Rs. 100 on March, 31 2017, are not entered in the Cash Book.
(b) On March 21,2017, a debtor paid Rs.2,000 into the company’s bank in settlement of his
account, but no entry was made in the Cash Book of the company in respect of this.
(c) Cheques totalling Rs. 12,980 were issued by the company and duly recorded in the Cash
Book before March 31, 2017, but had not been presented at the bank for payment until after
that date.
(d) A bill for Rs.6,900 discounted with the bank is entered in the Cash Book without recording
the discount charge of Rs.800.
(e) Rs.3,520 is entered in the Cash Book as paid into bank on March 31st 2017, but not
credited by the bank until the following day.
(f) No entry has been made in the Cash Book to record the dishonour on March 15, 2017 of a
cheque for Rs.650 received from Bhanu.
Prepare a Reconciliation Statement as on March 31, 2017.

When Credit Balance (Overdraft) as per Cash Book is Given

Q2. Prepare Bank Reconciliation Statement as on 31st January, 2017, if Cash Book of Mr.
Sanjay showed a credit balance of Rs.20,100.
(i) The bank had paid fire insurance premium of Rs.550 which does not appear in the Cash
Book.
(ii) Cheques for Rs.25,000 issued during January, but cheques for only Rs. 18,500 were
presented for payment.
(iii) Interest collected by bank Rs.740.
(iv) Cheques of Rs.8,700 were deposited into bank, but cheques for Rs.7,000 were cleared till
31st January, 2017.
(v) A customer deposited Rs.620 directly into bank without informing Mr. Sanjay.

Q3. On 30th June 2014, the Cash Book of a trader shows a bank overdraft of Rs.2,500.
Following informations are available :—
1. Cheques amounting to Rs. 14,600 had been paid to the bank, but of these only Rs. 12,200
were credited in the Pass Book, up to 30th June, 2014.
2. He had also issued cheques amounting to Rs. 10,000, out of which only Rs.3,600 had been
presented for payment.
3. A cheque of Rs.500 which he had debited to the bank account was not sent to bank for
collection by mistake.

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ICM 11th Standard Gautam Bery
4. There is a debit in the Pass Book of Rs. 10 for Bank Charges and Rs.50 for interest.
5. A customer directly paid into his bank Rs. 1,000, but it was not shown in the Cash Book.
6. Bank has paid insurance premium of Rs.400 according to his instructions, but this is not
recorded in the Cash Book.
Prepare a Bank Reconciliation Statement.

Q4. On 31st December, 2014 the Cash Book of Basu showed an overdraft of Rs. 18,000 with
the Bank of India. The balance did not agree with balance as shown by the Bank Pass Book
and you find that Basu had paid into the Bank on 26th December four cheques for Rs. 10,000;
Rs. 12,000; Rs.6,000 and Rs.8,000. Of these the cheque for Rs.6,000 was credited by the bank
in January, 2015. Basu had issued on 24th December three cheques for Rs. 15,000, Rs.
12,000, and Rs.7,000. The first two cheques were presented to the bank for payment in
December and the third in January, 2015.
You also find that on 31st December, 2014, the bank had debited Basu’s Account for
Rs.500 for interest and Rs.20 for charges but Basu has not recorded these amounts in his
books.
You are required to prepare a Bank Reconciliation Statement as on 31st December, 2014
and ascertain the balance as per bank Pass Book.

Q5. On 31st December, 2014 my Cash Book showed a credit balance of Rs.8,800. I had paid
into Bank three cheques amounting to Rs.6,000 on 24th December of which I found Rs.3,200
have been credited in the Pass Book under date 5th January 2015.1 had issued cheques
amounting to Rs.8,000 before 31st December of which I found Rs.2,500 have been debited in
the Pass Book after 1st January 2015. I find a debit of Rs.50 in respect of bank charges in the
Pass Book which 1 have adjusted in the Cash Book on 31st Dec. There is a credit of Rs.360 for
interest on securities in the Pass Book which remains to be adjusted. A cheque of Rs. 1,200
deposited into bank has been dishonoured. Prepare Bank Reconciliation Statement as on 31st
Dec. 2014.

When Credit Balance (Favourable Balance) as per Pass Book is given

Q6. On 30th June 2014 Pass Book showed a balance of Rs.5,200. Prepare Bank Reconciliation
Statement from the following particulars :—
I. Out of total cheques amounting to Rs. 16,000 deposited, cheques amounting to Rs.9,000
were credited in June 2014, Cheques amounting to Rs.3,000 were credited in July 2014,
and the rest have not been collected so far.
II. Out of total cheques amounting to Rs.45,000 drawn, cheques amounting to Rs.7,500 were
presented in June 2014, Cheques amounting to Rs. 18,000 were presented in July 2014,
and the rest have not been presented so far.
III. Amount wrongly credited by bank Rs.3,400.
IV. Payment side of the Cash Book has been undercast by Rs.200.
V. Cheques recorded in the Cash Book in June 2014 but sent to bank in July 2014 Rs.2,500.
VI. A cheque of Rs.20,000 deposited in the bank has been dishonoured but no intimation was

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ICM 11th Standard Gautam Bery
received till June 2014.

Q7. On 30th June, 2014 the Pass Book of Sh. Mahabir Prashad showed a balance of
Rs.22,000. On comparing the Pass Book with Cash Book the following differences were found
:—
1. Mahabir Prashad had paid into the Bank on 26th June four cheques for Rs.3,000; Rs.6,000;
Rs.8,000 and Rs.10,000. Of these, the cheque for Rs.6,000 was credited by the bank in July
2014.
2. On 23rd June three cheques were drawn for Rs.12,000; Rs. 13,000 and Rs. 16,000. The
first two cheques were presented to the bank for payment in June and tire third in July 2014.
3. Cheques amounting to Rs.3,600 were deposited in the bank but no entry was passed in the
Cash Book.
4. Bank charges entered in Cash Book twice Rs.50.
5. Cheque received entered twice in the Cash Book Rs.3,200.
Prepare a Bank Reconciliation Statement as on 30th June 2014.

Q8. On 31st March, 2017, Pass Book showed a balance of Rs.25,000. Prepare a Bank
Reconciliation Statement from the following particulars :
(i) Cheques of Rs.20,000 were deposited in Bank on 27th March, 2017, out of which cheques of
Rs.5,000 were cleared on 1st April, 2017. Rest are not cleared.
(ii) On 28th March, 2017, cheques were issued amounting to Rs. 15,000, out of which cheques
of Rs.3,000 were presented in March, Rs.4,000 on 2nd April and rest were not presented.
(iii) Cheques of Rs. 10,000 were deposited in Bank on 28th March, 2017, out of which cheques
of Rs.4,000 were cleared on 2nd April, 2017 and rest are dishonoured.
(iv) Interest on investment collected by bank does not appear in the Cash Book Rs.800.
(v) A B/R of Rs.9,000 previously discounted from the bank was dishonoured on 30th March,
2017 but no intimation was received from the bank till 31st March.
(vi) Bank has debited Rs. 1,500 and credited Rs. 1,200 in our account.

Preparation of Amended Cash Book

Q9. On 31st March, 2019 the Cash Book of Gopal disclosed a balance of Rs. 12,580. On
checking entries in the Cash Book with the bank statement, it was ascertained that:
(i) Cheques amounting to Rs. 18,000 were drawn on 25th March, of which cheques of
Rs.4,800 were cashed before 31st March.
(ii) Cheques for Rs. 18,000 were sent for collection out of which cheques for Rs.8,200 were
credited by bank after 31st March.
(iii) An amount of Rs.5,000 paid directly into the merchant’s account by a customer was not
entered in the Cash Book.
(iv) On 31st March, cash was deposited into the bank Rs. 12,720 but the cashier debited the
bank account with Rs. 12,270 by mistake.

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ICM 11th Standard Gautam Bery
(v) Dividend collected by bank on our behalf Rs.570 does not appear in the Cash Book.
(vi) Rs.300 is entered in the bank statement as bank charges. This was recorded as Rs.200 in
the cash book.
You are required :
(i) to prepare the Amended Cash Book, and 00 then prepare a Bank Reconciliation
Statement.

Q10. The Cash Book of a merchant showed an overdraft balance of Rs. 15,700 on 31st
December 2018. On comparing it with the Pass Book, the following differences were noted :
(i) Cheques amounting to Rs. 12,250 were deposited into the bank, out of which cheques for
Rs.8,200 have been credited in the Pass Book on 2nd January, 2019.
(ii) Cheques were issued amounting to Rs.8,300 of which cheques for Rs.2,000 have been
cashed upto 31st Dec.
(iii) A cheque of Rs.4,250 issued to a creditor, has been entered in the Cash Book as Rs.4,520.
(iv) Bank charges of Rs. 180 on 30th November 2018 and Rs.240 on 30th December 2018 have
not been entered in the Cash Book.
(v) A B/R for Rs.6,000 discounted with the bank is entered in the Cash Book without recording
the discount charges of Rs.300.
(vi) A cheque for Rs.2,000 deposited into the bank appear in the Pass Book, but not recorded in
the Cash Book,
(vii) A cheque for Rs.3,700 deposited into the bank appear in the Pass Book, was recorded in
the cash column of the Cash book.
You are required :
(i) to make appropriate adjustments in the cash book, bringing down the correct balance, and
(ii) to prepare a bank reconciliation statement with the adjusted balance.
Q11. On 31st March, 2019 the bank column of the Cash Book of Mr. Rajesh showed a debit
balance of Rs.5,200. On examining the Pass Book you find that:
(i) Cheques of Rs.20,000 were sent to bank for collection; Out of these cheques of Rs.4,000
and of Rs.5,000 were credited respectively on 5th April and 6th April respectively and the
remaining cheques were credited before 31st March.
(ii) A cheque for Rs.7,500 received from a customer although entered in the bank column of the
Cash Book, was omitted to be paid into the bank.
(iii) Cheques drawn for Rs.25,000 were not presented for payment.
(iv) Credit side of the bank column of the Cash Book was overcast by Rs. 100.
(v) A B/P for Rs.3,600 has been paid by the bank, but not yet recorded in the Cash Book.
(vi) No entry has been made in the Cash Book to record the dishonour on 28th March 2019, of a
cheque for Rs.5,400 received from a customer.
(vii) A cheque for Rs.2,500 issued to a creditor was wrongly entered in the cash column of the
Cash Book.

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ICM 11th Standard Gautam Bery
(viii) In the Cash Book, bank charges of Rs.200 were entered twice while another bank charge
of Rs.500 was not recorded at all.
You are required to show the necessary corrections in the Cash Book and to prepare a
statement reconciling the amended cash balance with that shown in bank Pass Book.

ADDITIONAL QUESTIONS (For Practice)

Q12. From the following items prepare a Bank Reconciliation Statement on 31st May 2015:
(a) Bank balance as per Cash Book on 31st May 2015 Rs.17,600.
(b) Cash and cheques totalling Rs.36,000 were sent to bank during May but one cheque of Rs.l
1,800 was shown in the Pass Book on 2nd June.
(c) As per instructions bankers have directly collected Rs.4,100 from a customer but there is no
mention of it in the Cash Book.
(d) Three cheques for Rs. 10,000, Rs. 12,000 and Rs.4,800 respectively were drawn on 27th
May but the cheque for Rs.4,800 was encashed on 1st June.
(e) On 31st May bankers had debited Rs.45 as bank charges but had intimated it on 3rd June.
(f) Rs. 16,200 were withdrawn from bank on 25th May but there is no entry for it in the Cash
Book.

Q13. On checking Ram’s Cash Book with the bank statement of his overdraft current account
for the month of November 2014, you find the following :
(a) Cash Book showed an overdraft of Rs. 16,200.
(b) The payment side of the Cash Book had been undercast by Rs.500.
(c) A cheque for Rs. 13,600 drawn on his saving deposit account has been wrongly recorded as
drawn on current account in the Cash Book.
(d) Cheques amounting to Rs. 18,800 drawn and entered in the Cash Book had not been
presented.
(e) Cheques amounting to Rs.7,500 sent to the bank for collection though entered in the Cash
Book, had not been credited by the bank.
(f) Bank charge of Rs. 150 as per bank statement of account had not been taken in the Cash
Book.
(g) Dividend of the amount of Rs.420 had been paid direct to the bank and not entered in the
Cash Book.
You are requested to arrive at the balance as it would appear in the bank statement as on
30th November 2014.

Q14. On 31st March 2015 your bank Pass Book showed a balance of Rs.6,000 to your credit.
Before that date you had issued cheques amounting to Rs. 1,500 of which cheques worth
Rs.900 only have been presented. You also deposited cheques worth Rs.2,000 of which
cheque of Rs.800 paid by you into bank on 29th March is not yet credited in Pass Book. You
had also received a cheque for Rs. 160 which although entered by you in the bank column of

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ICM 11th Standard Gautam Bery
the Cash Book, was omitted to be paid into the bank. On 31st March a cheque of Rs.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 Rs.85 for interest on current account and debit of Rs.10 for bank
charges. Draw up a Reconciliation Statement showing adjustment between your Cash Book and
pass book.

Q15. Prepare a Bank Reconciliation Statement as on 31st March 2015 from the following
informations :

Rs.

(a) Cash Book Balance (Overdraft) 12,500

(b) Cheques deposited but not recorded in Cash Book 2,000

(c) Cheque received but not sent to Bank 1,500

(d) Credit side of the Bank Column has been overcast 60

(e) Bank charges entered in Pass Book twice 75

(i) Bills Receivable directly collected by the Bank 4,000

(g) Deposited cheques returned dishonoured by Bank 1,700

(h) Electricity Bill paid by Bank as per instruction 800

(i) Cheques issued but not presented for payment 5,400

(j) Cheques deposited but not cleared 3,200

Q16. On 31st March, 2015 the Pass Book of Mr. Janaki Dass showed a credit balance of
Rs.20,600. Prepare a Bank Reconciliation Statement from the following information :
(i) Cheques amounting to Rs. 15,000 were drawn in March 2015, out of which cheques for
Rs.5,500 were presented for payment on 3rd April.
(Ji) A cheque for Rs.5,475 was deposited into the bank, but wrongly entered in the Cash Book
as Rs.5,745.
(iii) A cheque of Rs.5,000 which was received from a customer was entered in the cash column
of the Cash Book in March 2015 but was omitted to be banked in the month of March.
(iv) A B/P of Rs. 10,000 was retired by the bank under a rebate of Rs.100 but the full amount of
the bill was credited in the Cash Book.
(v) Bank charges entered in the Cash Book twice Rs.200.

Q17. The following facts were extracted as at 31st December 2014 from the books of Rajesh
Dogra who keeps a double column Cash Book : Rs.

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ICM 11th Standard Gautam Bery
Bank balance as per Cash Book (overdrawn) 32,000
Balance as per bank statement (in favour) 24,000
Rs.200 commission charged by bank on outstation cheques yet to be taken into account.
A cheque for Rs. 11,000 paid to Shashi Bhushan wrongly entered in the cash column.
Debit side of Cash Book (bank column) undercast by Rs. 1,000. Cheques received from
customers Rs.10,400 deposited on 31-12-2014 but credited by the bank on 2-1-2015.
Cheques issued to suppliers Rs.76,600 during 2014 not yet presented for encashment.
Prepare a Bank Reconciliation Statement as at 31-12-2014.

Q18. While comparing the cash book of Mayank with the bank pass book on 30th September,
2016 you find the following :
(i) The bank pass book showed a debit balance of Rs. 15,000.
(ii) Bank paid insurance premium Rs.2,000, but it was recorded as Rs.200 only in cash book.
(iii) Cheques issued in favour of suppliers in September, 2016 amounted to Rs.55,000, but
cheques for Rs.50,000 only were presented for payment upto 30th September, 2016.
(iv) Direct deposit of Rs. 10,000 in Mayank’s bank account by a customer on 25th September,
2016 had not been recorded in the cash book.
(v) Dividend collected by bank, but not recorded in cash book Rs. 1,000.
(vi) Bank charged Rs.300 for its services, but they were yet to be recorded in cash book.
(vi) Cheques amounting to Rs.78,000 were deposited with bank in the last week of September,
2016 but cheques for Rs.51,000 only had been cleared before 1st October, 2016.
Prepare the bank reconciliation statement ascertaining bank balance/overdraft as per cash
book.

Q19. On 30th June, 2016, the pass book of Nataraj showed a bank overdraft of Rs.46,000. The
following additional information is available. You are required to prepare a bank reconciliation
statement as on the above mentioned date :
(i) Out of total cheques issued, cheques for Rs.22,000 have not been presented for payment so
far.
(ii) Cheques paid into bank for collection, but not yet cleared total Rs.31,000.
(iii) Bank has charged Rs.2,300 as interest on overdraft; it does not appear in cash book.
(iv) A customer has directly deposited Rs.8,300 with bank in Nataraj’s account for which there is
no entry in cash book.
(v) Dividend on shares collected by bank and credited in the pass book amounts to Rs.2,000 for
which no intimation has been given to Nataraj so far.
(vi) A bill for Rs. 10,000 discounted with the bank was dishonoured on maturity. Bank has
debited Nataraj with Rs.10,100 including Rs. 100 for noting charges, the transaction has not
yet been recorded in cash book.

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ICM 11th Standard Gautam Bery

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