CA Rishabh Rohra
Chapter 2
Bank Reconciliation Statement
Question 1 – ICAI Material without Adjusted Cash Book Question
From the following particulars, prepare a Bank Reconciliation Statement for Jindal
offset Ltd.
(1) Balance as per cash book is ₹2,40,000
f (2) Cheques issued but not presented in the bank amounts to ₹1,36,000.
2) (3) Cheques deposited in bank but not yet cleared amounts to ₹90,000.
(4) Bank charges amounts to ₹300.
(5) Interest credited by bank amounts to ₹1,250.
(6) The balance as per pass book is ₹2,86,950.
Question 2 – ICAI Material without Adjusted Cash Book Question
On 31st March 2022, the Bank Pass Book of Namrata showed a balance of ₹1,50,000 to
her credit while balance as per cash book was ₹1,12,050. On scrutiny of the two books,
she ascertained the following causes of difference:
48000+ i) She has issued cheques amounting to ₹80,000 out of which only ₹32,000 were
presented for payment.
5000/ ii) She received a cheque of ₹5,000 which she recorded in her cash book but forgot to
deposit in the bank.
22000(1 iii) A cheque of ₹22,000 deposited by her has not been cleared yet.
iv) Mr. Gupta deposited an amount of ₹15,700 in her bank which has not been recorded
15700 f
by her in Cash Book yet.
v) Bank has credited an interest of ₹1,500 while charging ₹250 as bank charges.
Prepare a bank reconciliation statement
Question 3 – ICAI Material without Adjusted Cash Book Question
From the following particulars ascertain the balance that would appear in the Bank
Pass Book of A on 31st December, 2022.
(1) The bank overdraft as per Cash Book on 31st December, 2022 ₹6,340.
(-) (2) Interest on overdraft for 6 months ending 31st December, 2022 ₹160 is entered in
Pass Book.
(3) Bank charges of ₹400 are debited in the Pass Book only.
I (4) Cheques issued but not cashed prior to 31st December, 2022, amounted to
₹11,68,000. presented
(-) (5) Cheques paid into bank but not cleared before 31st December, 2022 were for
₹22,17,000. Deposited
credited
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, CA Rishabh Rohra
t (6) Interest on investments collected by the bank and credited in the Pass Book
₹12,00,000.
Question 4 – ICAI Material without Adjusted Cash Book Question
From the following information, prepare a Bank reconciliation statement as at 31st
December, 2022 for Messrs New Steel Limited :
(1) Bank overdraft as per Cash Book on 31st December, 2022 ₹22,45,900
(-) (2) Interest debited by Bank on 26th December, 2022 but no advice received ₹2,78,700
(3) Cheque issued before 31st December, 2022 but not yet presented to Bank ₹6,60,000
t (4) Transport subsidy received from the State Government directly by the Bank but not
advised to the company ₹14,25,000
creque - (5) Draft deposited in the Bank, but not credited till 31st December, 2022 ₹13,50,000
Deposited ()
I
(6) Bills for collection credited by the Bank till 31st December, 2022 but no advice
received by the company ₹8,36,000
(-) (7) Amount wrongly debited to company account by the Bank, for which no details are
available ₹7,40,000
Question 5 – ICAI Material without Adjusted Cash Book Question
The Cash Book of Mr. Gadbadwala shows ₹8,36,400 as the balance at Bank as on 31st
December, 2022, but you find that it does not agree with the balance as per the Bank
Pass Book. On scrutiny, you find the following discrepancies:
() (1) On 15th December, 2022 the payment side of the Cash Book was undercast by
₹10,000.
(-) (2) A cheque for ₹1,31,000 issued on 25th December, 2022 was not taken in the bank
column.
t (3) One deposit of ₹1,50,000 was recorded in the Cash Book as if there is no bank
column therein.
t (4) On 18th December, 2022 the debit balance of ₹15,260 as on the previous day, was
30,520 brought forward as credit balance in the Cash book.
issued
(5) Of the total cheques amounting to ₹11,514 drawn in the last week of December,
3,997 2022, cheques aggregating ₹7,815 were presented
encashed in December.
25000+ (6) Dividends of ₹25,000 collected by the Bank and subscription of ₹1,000 paid by it
10007) were not recorded in the Cash Book.
issued
(7) One out-going Cheque of ₹3,50,000 was recorded twice in the Cash Book. Prepare
350000
t a Reconciliation Statement
13 | P a g e
Chapter 2
Bank Reconciliation Statement
Question 1 – ICAI Material without Adjusted Cash Book Question
From the following particulars, prepare a Bank Reconciliation Statement for Jindal
offset Ltd.
(1) Balance as per cash book is ₹2,40,000
f (2) Cheques issued but not presented in the bank amounts to ₹1,36,000.
2) (3) Cheques deposited in bank but not yet cleared amounts to ₹90,000.
(4) Bank charges amounts to ₹300.
(5) Interest credited by bank amounts to ₹1,250.
(6) The balance as per pass book is ₹2,86,950.
Question 2 – ICAI Material without Adjusted Cash Book Question
On 31st March 2022, the Bank Pass Book of Namrata showed a balance of ₹1,50,000 to
her credit while balance as per cash book was ₹1,12,050. On scrutiny of the two books,
she ascertained the following causes of difference:
48000+ i) She has issued cheques amounting to ₹80,000 out of which only ₹32,000 were
presented for payment.
5000/ ii) She received a cheque of ₹5,000 which she recorded in her cash book but forgot to
deposit in the bank.
22000(1 iii) A cheque of ₹22,000 deposited by her has not been cleared yet.
iv) Mr. Gupta deposited an amount of ₹15,700 in her bank which has not been recorded
15700 f
by her in Cash Book yet.
v) Bank has credited an interest of ₹1,500 while charging ₹250 as bank charges.
Prepare a bank reconciliation statement
Question 3 – ICAI Material without Adjusted Cash Book Question
From the following particulars ascertain the balance that would appear in the Bank
Pass Book of A on 31st December, 2022.
(1) The bank overdraft as per Cash Book on 31st December, 2022 ₹6,340.
(-) (2) Interest on overdraft for 6 months ending 31st December, 2022 ₹160 is entered in
Pass Book.
(3) Bank charges of ₹400 are debited in the Pass Book only.
I (4) Cheques issued but not cashed prior to 31st December, 2022, amounted to
₹11,68,000. presented
(-) (5) Cheques paid into bank but not cleared before 31st December, 2022 were for
₹22,17,000. Deposited
credited
12 | P a g e
, CA Rishabh Rohra
t (6) Interest on investments collected by the bank and credited in the Pass Book
₹12,00,000.
Question 4 – ICAI Material without Adjusted Cash Book Question
From the following information, prepare a Bank reconciliation statement as at 31st
December, 2022 for Messrs New Steel Limited :
(1) Bank overdraft as per Cash Book on 31st December, 2022 ₹22,45,900
(-) (2) Interest debited by Bank on 26th December, 2022 but no advice received ₹2,78,700
(3) Cheque issued before 31st December, 2022 but not yet presented to Bank ₹6,60,000
t (4) Transport subsidy received from the State Government directly by the Bank but not
advised to the company ₹14,25,000
creque - (5) Draft deposited in the Bank, but not credited till 31st December, 2022 ₹13,50,000
Deposited ()
I
(6) Bills for collection credited by the Bank till 31st December, 2022 but no advice
received by the company ₹8,36,000
(-) (7) Amount wrongly debited to company account by the Bank, for which no details are
available ₹7,40,000
Question 5 – ICAI Material without Adjusted Cash Book Question
The Cash Book of Mr. Gadbadwala shows ₹8,36,400 as the balance at Bank as on 31st
December, 2022, but you find that it does not agree with the balance as per the Bank
Pass Book. On scrutiny, you find the following discrepancies:
() (1) On 15th December, 2022 the payment side of the Cash Book was undercast by
₹10,000.
(-) (2) A cheque for ₹1,31,000 issued on 25th December, 2022 was not taken in the bank
column.
t (3) One deposit of ₹1,50,000 was recorded in the Cash Book as if there is no bank
column therein.
t (4) On 18th December, 2022 the debit balance of ₹15,260 as on the previous day, was
30,520 brought forward as credit balance in the Cash book.
issued
(5) Of the total cheques amounting to ₹11,514 drawn in the last week of December,
3,997 2022, cheques aggregating ₹7,815 were presented
encashed in December.
25000+ (6) Dividends of ₹25,000 collected by the Bank and subscription of ₹1,000 paid by it
10007) were not recorded in the Cash Book.
issued
(7) One out-going Cheque of ₹3,50,000 was recorded twice in the Cash Book. Prepare
350000
t a Reconciliation Statement
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