Q-1
The debit balance of bank
statement as on 31st December 2014 was Rs. 10,000. Cheques of Rs. 3,000 sent to
customers had been entered in depositor’s cash book but did not appear in bank
statements on 31st December 2014.
Required: Calculate the balance as per
cash book on 31st December 2014.
Balance As Per Bank Statement (Debit) Rs. 10,000
Add: Un-Presented
Cheque Rs. 3,000
Balance As Per Cash BookRs.13,000
Balance As Per Cash BookRs.13,000
Q-2
The favorable balance of bank
statement as on 31st December 2014 was Rs. 12,000. Cheques of Rs. 4,000 paid
into the bank had been entered in depositor’s cash book but did not appear in
bank statements on 31st December 2014.
Required: Calculate the balance as per
cash book on 31st December 2014.
Balance As Per Bank Statement (Credit) Rs. 12,000
Add: Un PresentedCheque Rs. 4,000
Balance As Per Cash BookRs.16,000
Balance As Per Cash BookRs.16,000
Q-3
Balance as per cash book of a
merchant as on 31st December 2014 was Rs. 20,000. Following causes of disagreement
was discovered on receipt of bank statement.
1. A cheque of Rs. 500 issued but
not yet presented for payment
2. Cheque of Rs. 545 sent to a
customer has been recorded in cash book as Rs. 445.
Required: Calculate the balance as per
bank statement on 31st December 2014.
Balance As Per Cash Book (Debit)Rs.20,000
Add: Un PresentedCheque Rs.500
Add Cheque of Rs. 545 sent to a customer Rs. 100
Add: Un PresentedCheque Rs.500
Add Cheque of Rs. 545 sent to a customer Rs. 100
hasbeen recorded in cash book as
Rs. 445.
Balance As Per Bank Statement
Rs. 20600