1.

Prepare Bank Reconciliation Statement from the following particulars on 31st July, 2017:(i) Balance as per the Pass Book ₹ 50,000.(ii) Three cheques for ₹ 6,000, ₹ 3,937 and ₹ 1,525 issued in last week of July, 2017 were presented for payment to the bank in August, 2017.(iii) Two cheques of ₹ 500 and ₹ 650 sent to the bank for collection were not entered in the Pass Book by 31st July, 2017.(iv) The bank charged ₹ 460 for its commission and allowed interest of ₹ 100 which were not mentioned in the Bank Column of the Cash Book.

Answer» Prepare Bank Reconciliation Statement from the following particulars on 31st July, 2017:

(i) Balance as per the Pass Book ₹ 50,000.

(ii) Three cheques for ₹ 6,000, ₹ 3,937 and ₹ 1,525 issued in last week of July, 2017 were presented for payment to the bank in August, 2017.

(iii) Two cheques of ₹ 500 and ₹ 650 sent to the bank for collection were not entered in the Pass Book by 31st July, 2017.

(iv) The bank charged ₹ 460 for its commission and allowed interest of ₹ 100 which were not mentioned in the Bank Column of the Cash Book.


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