SMJ TUTORIAL

CLASS – XI SUBJECT: ACCOUNTANCY

Worksheet – BRS

1. XYZ Ltd. maintains a current account with the State Bank of India. On 31st March, 2023, the bank column
of its cash book showed a debit balance of Rs. 1,54,300. However, the bank statement showed a different
balance as on that date. The following were the reasons for the difference:
a) Cheques deposited, but not yet credited by the bank 75,450
b) Cheques issued, but not yet presented for payment 80,760
c) Bank charges not yet recorded in the cash book 1,135
d) Cheques received by the bank directly from trade debtors 1,35.200
e) Insurance premium paid by the bank as per standing instructions, but not yet
recorded in the cash book 15,400
Find out the balance as per the bank statement as on 31st March, 2023.
(Ans. ₹2,78,275)

2. The balance of cash at bank as shown by the Cash Book of Pan & Co. on 31st December, 2023, was Rs.
7,500. On checking the entries in the Cash Book with the Pass Book, it was ascertained that cheques of Rs.
500 and Rs. 700 respectively paid in on 30th December, were not credited until the 2nd January following
and three cheques of Rs. 600, Rs. 800 and Rs. 1,200 issued on the 28th December were not presented until
the 3rd of January. There was a credit of Rs. 125 in the Pass Book in respect of interest under date 31st
December, which was not entered in the Cash Book. There were also Bank Charges debited in the Pass
Book amounting in all to Rs. 10 which were not entered in the Cash Book. Prepare a Bank Reconciliation
Statement as at 31st December. 2023.
(Ans. ₹9,015)

3. On 30th June, 2020, the bank column of Mohan Kapoor's Cash Book showed a debit balance of Rs. 12,000.
On checking the Cash Book with bank statement you find that:-
a) Cheques paid into Bank Rs. 8,000, but out of these only cheques of Rs. 6,500 were cleared
and credited by the Bankers upto 30th June.
b) Cheques of Rs. 9,200 were issued but out of these only cheques of Rs. 7,000 were presented for
payment upto 30th June.
c) The receipt column of the Cash Book has been undercast by Rs. 200.
d) The Pass Book shows a credit of Rs. 330 as interest on investments collected by bankers and debit of
Rs. 60 for bank charges.
e) On 29th June a Customer deposited Rs. 3,000 direct in the bank account but it was entered only in the
Pass Book.
Prepare a Bank Reconciliation Statement.
(Ans. ₹16,170)

4. On 30th June 2020, the bank balance as per Sanjay Yadav's Cash Book was Rs. 1,500. On comparing with
the Pass Book the following information was received:-
a) Cheques amounting to Rs. 7,290 were issued on 28th June, of Which one cheque of Rs. 1,300 was
presented in the bank for payment on 4th July.
b) Cheques deposited into bank tor Rs. 10,000, but of these cheques for RS. 4,000 were cleared and
credited in July.
c) Interest and Dividend on investments Rs. 580 collected by bank and credited to his account but he did
not have any information for this.
d) Life Insurance Premium Rs. 750 paid by bank according to his standing orders.
e) Bank Charges Rs. 25 not recorded in the Cash Book.
(Ans. Overdraft balance as per pass book ₹1,395)
5. Prepare Bank Reconciliation Statement as on 31st January. 2017. if Cash Book of Mr. Sanjay showed a
credit balance of Rs. 20,100.
a) The bank had paid fire insurance premium of Rs. 550 which does not appear in the Cash Book.
b) Cheques for Rs. 25.000 issued during January. but cheques for only Rs. 18.500 were presented for
payment.
c) Interest collected by bank Rs. 740.
d) Cheques of Rs. 8,700 were deposited into bank. but cheques for Rs. 7.000 were cleared till 31st January,
2017.
e) A customer deposited Rs. 620 directly into bank without informing Mr. Sanjay.
(Ans. Overdraft balance as per pass book ₹14,490)

6. Tiwari and Sons find that the bank balance shown by their Cash Book on December 31, 2016 is Rs. 40,500
(Credit) but the Pass Book shows a difference due to the following reasons:
a) A cheque for Rs. 5,000 drawn in favour of Manohar has not yet been presented for payment.
b) A post-dated cheque for Rs. 900 has been debited in the bank column of the Cash Book but it could
not have been presented in any case.
c) Cheques totaling Rs. 10,200 deposited with the bank have not yet been collected and an another cheque
for Rs. 4,000 deposited in the account has been dishonoured.
d) A Bill Payable for Rs. 10,000 was retired by the Bank under a rebate of Rs. 150 but the full amount of
the bill was credited in the bank column of the cash book.
Prepare a Bank Reconciliation Statement and find out the balance as per Pass Book.
(Ans. Overdraft balance as per pass book ₹50,450)

7. On 30th June 2020, the Cash Book of a trader shows a bank overdraft of Rs. 2,500. Following information
are available: -
a) 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, 2019.
b) He had also issued cheques amounting to RS. 10,000, out of which only Rs. 3,600 had been presented
tor payment.
c) A cheque of Rs. 500 which he had debited to the bank account was not sent to bank for collection by
mistake.
d) There is a debit in the Pass Book of Rs. 10 for Bank Charges and Rs. 50 for interest.
e) A customer directly paid into his bank Rs. 1,000, but it was not shown in the Cash Book.
f) 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.
(Ans. Credit balance as per pass book ₹1,540)

8. On 31st December, 2019 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, 2020. 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, 2020. You also find that on 31st December, 2019, 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, 2019 and ascertain the
balance as per bank Pass Book.
(Ans. Overdraft balance as per pass book ₹17,520)
9. On 31st December, 2019 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 2020. I 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 2020. I find a debit of Rs.
50 in respect of bank charges in the Pass Book which I 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. 2019.
(Ans. Overdraft balance as per pass book ₹10,340)

10. My bank Pass Book showed an overdraft of Rs. 6,500 on 31st March, 2017. This does not agree with the
Cash Book balance. From the following particulars ascertain the Cash Book balance:-
Cheques amounting to Rs. 15,000 were paid into bank in March, out of which, it appears, only cheques
amounting to Rs. 4,500 were credited by bank. Cheques issued during March amounted in all to Rs. 11,000.
Out of these cheques for Rs. 3,000 were unpaid on 31st March, 2017. The Pass Book stands debited with
Rs. 150 for interest and with Rs. 30 for bank charges. The bank had paid the annual subscription of Rs. 100
to my club according to my instructions. The entries for interest, bank charges and subscription have not
yet been made in Cash Book.
(Ans. Debit balance as per Cash book ₹1,280)

11. Prepare the Bank Reconciliation Statement from the following particulars for the period ending 31st
December, 2012.
a) Overdraft as per Pass Book on 31-12-2012 Rs. 7,600.
b) Cheques deposited but not collected by the bank Rs. 8,560.
c) Incidental charges not recorded in Cash Book Rs. 80.
d) Cheques were issued for Rs. 7,800 but only Rs. 4,400 were presented for payment.
e) Insurance premium paid by bank not recorded in the Cash Book Rs. 4,200.
f) On 31st December, 2012 cash was deposited in bank Rs. 385 but the cashier debited the bank column
with Rs. 485 by mistake.
(Ans. Debit balance as per Cash book ₹1,940)

12. Prepare a Bank Reconciliation Statement from the following particulars:-

On 31st December 2019. I had an overdraft of Rs. 750 as shown by my Pass Book. I had issued cheques
amounting to Rs. 250 of which Rs. 200 worth only seem to have been presented for payment. Cheques
amounting to Rs. 100 had been paid in by me on 30th December. but of these only Rs. 75 were credited in
the Pass Book. I also find that a cheque for Rs. 10 which I had debited to bank account in my books has
been omitted to be banked. There is a debit of Rs. 25 in my Pass Book for interest. An entry of Rs. 30 of a
payment by a customer direct into the bank appears in the Pass Book. My Pass Book also shows a credit of
Rs. 60 to my account for interest on investments directly collected by my bankers.
(Ans. Credit balance (Overdraft) as per Cash book ₹830)

13. On 31st January. 2017 the Pass Book of Shri M.L. Gupta shows a debit balance of Rs. 41.000. Prepare a
bank reconciliation statement from the following particulars:-
a) Cheques amounting to Rs. 15,600 were drawn on 27th January, 2017. Out of which cheques for Rs.
11,000 were encashed up to 31-1-2017.
b) A wrong debit of Rs. 800 has been given by the bank in the Pass Book.
c) A cheque tor Rs. 200 was credited in the Pass Book but was not recorded in the Cash Book.
d) Cheques amounting to Rs. 21,000 were deposited tor collection. But out of these, cheques for Rs. 7,400
have been credited in the Pass Book on 5th February, 2017.
e) A cheque tor Rs. 1,000 was returned dishonoured by the bank and was debited in the Pass Book only.
f) Interest on overdraft and bank charges amounting to Rs. 100 were not entered in the Cash Book.
 g) A cheque of Rs. 500 debited in the Cash Book omitted to be banked.
(Ans. Credit balance (Overdraft) as per Cash book ₹36,000)

14. Prepare a Bank Reconciliation Statement on 31 December. 2019 from the following particulars:-
a) A's overdraft as per Pass Book Rs. 20,000 as at 31st Dec.
b) On 30th December. cheques had been issued for Rs. 80.000. of which cheques worth Rs. 15,000 only
had been encashed up to 31st December.
c) Cheques amounting to Rs. 6.500 had been paid into the bank for collection but of these only Rs. 2,500
had been credited in the Pass Book.
d) The bank has charged Rs. 700 as interest on overdraft and the intimation of which has been received
on 2nd January 2020.
e) The Bank Pass Book shows credit for Rs. 2.000 representing Rs. 1.400 paid by debtor of A direct into
the bank and Rs. 600 collected direct by bank in respect of interest on As investment. A had no
knowledge of these items.
f) A cheque for Rs. 3,600 has been debited in bank column of Cash Book by A, but it was not sent to
bank at all.
(Ans. Credit balance (Overdraft) as per Cash book ₹78,700)

15. From the following particulars, prepare a Bank Reconciliation Statement of Sh. Yadav on 31st December
2019:-
Balance as per Pass Book on 31st December, 2019 is Rs. 11,000. Cheques for Rs. 6,200 were issued during
the month of December but of these cheques for Rs. 900 were presented in the month of January, 2020 and
one cheque for Rs. 500 was not presented for payment. Cheque and cash amounting to Rs. 5,700 were
deposited in bank during December but credit was given for Rs. 4.700 only. A customer had deposited Rs.
850 into the bank directly. The bank has credited the merchant for Rs. 150 as interest and has debited him
for Rs. 30 as bank charges, for which there are no corresponding entries in Cash Book.
(Ans. Debit balance as per Cash book ₹9,630)

16. Prepare Bank Reconciliation Statement from the following particulars on June 30, 2016:
Bank Statement showed a favourable balance of Rs. 9,214.
a) On 29th June, the bank credited the sum of Rs. 1,650 in error.
b) Certain cheques, valued at Rs. 4,500 issued before June 30, were not cleared.
c) A hire purchase payment of Rs. 950, made by a standing order was not entered in the cash book.
d) A cheque of Rs. 600 received. deposited and credited by bank. was accounted as a receipt in the cash
column of the cash book.
e) Other cheques for Rs. 8.500 were deposited in June but cheques for Rs. 6.000 only were cleared by the
bankers.
(Ans. Debit balance as per Cash book ₹5,914)

17. On 30th June 2019 Pass Book showed a balance of Rs. 5,200. Prepare Bank Reconciliation Statement
from the following particulars:-
a) Out of total cheques amounting to Rs. 16,000 deposited. cheques amounting to Rs. 9,000 were
credited in June 2019. Cheques amounting to Rs. 3.000 were credited in July 2019 and the rest have
not been collected so far.
b) Out of total cheques amounting to Rs. 45,000 drawn. cheques amounting to Rs. 7,500 were presented
in June 2019, Cheques amounting to Rs. 18.000 were presented in July 2019, and the rest have not
been presented so far.
c) Amount wrongly credited by bank Rs. 3,400.
d) Payment side of the Cash Book has been under cast by Rs. 200.
e) Cheques recorded in the Cash Book in June 2019 but sent to bank in July 2019 Rs. 2.500.
 f) A cheque of Rs. 20,000 deposited in the bank has been dishonoured but no intimation was received
till June 2019.
(Ans. Credit balance as per Cash book ₹6,000)

18. On 30th June. 2019 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:-
a) 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 2019.
b) 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 the third in July 2019.
c) Cheques amounting to Rs. 3,600 were deposited in the bank but no entry was passed in the Cash
Book.
d) Bank charges entered in Cash Book twice Rs. 50.
e) Cheque received entered twice in the Cash Book Rs. 3,200.
Prepare a Bank Reconciliation Statement as on 30th June 2019.
(Ans. Debit balance as per Cash book ₹11,550)

19. On 31st March, 2017, Pass Book showed a balance of Rs. 25,000. Prepare a Bank Reconciliation Statement
from the following particulars:
a) 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.
b) 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.
c) 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.
d) Interest on investment collected by bank does not appear in the Cash Book Rs. 800.
e) 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.
f) Bank has debited Rs. 1,500 and credited Rs. 1,200 in our account.
(Ans. Debit balance as per Cash book ₹51,500)

20. From the following items prepare a Bank Reconciliation Statement on 31st May 2020:
a) Bank balance as per cash Book on 31st May 2020 Rs. 17,600.
b) Cash and cheques totalling Rs. 36,000 were sent to bank during May but one cheque of Rs. 11,800 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 27 th 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. Rs. 16,200
was withdrawn from bank on 25th May but there is no entry for it in the Cash Book.
(Ans. Debit balance as per Pass book ₹1,545)

Prepared by: Sidhant Jain (70064-34825)