Scribd Logo
Upload

Welcome to Scribd!

  • 9 views

    T10 Ch-13 (BRS) (P1)

    Uploaded by

    binchi621
    Notes u wanted

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    T10 Ch-13 (BRS) (P1)

    Uploaded by

    binchi621
    9 views1 page
    Notes u wanted

    Original Title

    T10 Ch-13(BRS)(P1)

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Notes u wanted

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    9 views1 page

    T10 Ch-13 (BRS) (P1)

    Uploaded by

    binchi621
    Notes u wanted

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    Good Luck

    XI ACCOUNTANCY
    Session 2024-25
    CHAPTER- Bank Reconciliation Statement
    TEST NO: 10
    Celebrating 18th Year!
    Objective type: 18 marks
    Time: 1 hour
    1. On 30th June, 2016, the bank column of Anil’s cash book showed a balance of Rs. 8250. On
    examination of the cash book and bank statement you nd that: (6)
    (i) 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.
    (ii) Out of total cheques amounting to Rs. 6,000 sent to bank for collection, cheque’s of Rs. 4,100were
    credited in pass book upto 30th June, 2016.
    (iii) On 28th June a customer deposited Rs. 3,500 direct in the bank account but it was entered only in the
    pass book.
    (iv) Debit side of Anil’s cash book (bank column) has been overcast by Rs. 100.
    (v) No entry has been made in the cash book for the rent of Rs. 800 paid by bankers according to Anil’s
    standing instructions.
    (vi) 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.
    Prepare a Bank Reconciliation Statement as on 30th June, 2016.

    2. Prepare a BRS of Ruchika Ltd. as on 31st March, 2017 from the following information: (6)
    (i) Credit balance (overdraft) as per cash book Rs. 25,000.
    (ii) Cheques paid into bank for collection Rs. 60,000 but cheques of Rs. 24,000 could only be collected in
    March, 2017.
    (iii) A cheque of Rs. 3,500 issued to a creditor, was entered by mistake in the cash column.
    (iv) A cheque of Rs. 10,000 issued on 22nd March was not presented for payment whereas it was
    recorded twice in the cash book.
    (v) A bill receivable for Rs. 8,000 previously discounted with the bank had been dishonoured and bank
    charges debited in the pass book amount to Rs. 125.
    (vi) In the cash book, a bank charge of Rs. 150 was recorded twice while another bank charge of Rs. 40
    was not recorded at all.

    3. From the following particulars prepare a BRS in the books of J.P. Kansal as on 30th June 2016: (6)
    (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 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.
    (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.
    fi

    You might also like