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Prepare a Bank Reconciliation Statement as on 31st March, 2019 from the following:(i) On 31st March, 2019, Cash Book of a firm showed bank balance of ₹ 36,000 (Dr.).(ii) Cheques had been issued for ₹ 30,000, out of which cheques of ₹ 24,000 were presented for payment.(iii) Cheques of ₹ 8,400 were deposited in the bank on 28th March, 2019 but had not been credited by the bank. Also, a cheque of ₹ 3,000 entered in the Cash Book on 30th March, 2019 was banked on 3rd April.(iv) A cheque from Suresh for ₹ 2,400 was deposited in the bank on 26th March, 2019 was dishonoured, advice was received on 2nd April.(v) Pass Book showed bank charges of ₹ 120 debited by the bank.(vi) One of the Debtors deposited ₹ 3,000 in the bank account of the firm on 26th March, 2019, but the intimation in this respect was received from the bank on 2nd April. |
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Answer» Prepare a Bank Reconciliation Statement as on 31st March, 2019 from the following: (i) On 31st March, 2019, Cash Book of a firm showed bank balance of ₹ 36,000 (Dr.). (ii) Cheques had been issued for ₹ 30,000, out of which cheques of ₹ 24,000 were presented for payment. (iii) Cheques of ₹ 8,400 were deposited in the bank on 28th March, 2019 but had not been credited by the bank. Also, a cheque of ₹ 3,000 entered in the Cash Book on 30th March, 2019 was banked on 3rd April. (iv) A cheque from Suresh for ₹ 2,400 was deposited in the bank on 26th March, 2019 was dishonoured, advice was received on 2nd April. (v) Pass Book showed bank charges of ₹ 120 debited by the bank. (vi) One of the Debtors deposited ₹ 3,000 in the bank account of the firm on 26th March, 2019, but the intimation in this respect was received from the bank on 2nd April. |
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