Bank Reconciliation Statement Problem no. 4
| 
From the following
  particulars prepare a bank reconciliation statement as at 31st dec. of
  nagamani and co., who had cash at bank as per cash book Rs. 20200 and as per
  Pass Rs. 24626. | 
| 
a.      
  The following cheques
  were deposited on 26the dec, but were not collected by 31st dec (I) Rs. 320,
  (II) Rs. 740 (III) Rs. 214 | 
| 
b.     
  The following cheque were
  issued but not encashed as on reconcile day (i) Rs. 770 (ii) Rs. 400 (iii)
  Rs. 940 and (iv) 1150 | 
| 
c.      
  The bank allowed interest
  Rs. 200 and commission was charged Rs. 880 on 31st dec | 
| 
d.     
  The bank collected a bill
  of Rs. 3100 on the 31st dec but the intimation was received by the firm on
  4th Jan | 
| 
Particular | 
Rs. | 
Rs. | 
| 
Bank Balance as per Cash Book | 
20200 | |
| 
Add | ||
| 
Cheque's issued but not encashed Rs. 320, Rs. 740, Rs. 214 | 
1274 | |
| 
Bank Allowed Interest | 
200 | |
| 
Bank Collected Bills (received money) | 
3100 | 
4574 | 
| 
24774 | ||
| 
Less | ||
| 
Cheque Deposited but not collected | ||
| 
Rs. 770, Rs. 400, Rs. 940, Rs. 1150 | 
3260 | |
| 
Commission charged by bank  | 
880 | |
| 
4140 | ||
| 
Bank as per Pass Book | 
20634 | 

 
 
 
 
 
 
 
 
 
0 comentários: