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Bank Reconciliation Statement — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountBank Reconciliation Statement6 Marks
Question
Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st Dec. 2016, showing balance as per cash book:
  1. Debit balance shown by the pass book ₹ 17,800.
  2. Cheques of ₹ 21,600 were issued in the last week of December, but of these ₹14,800 only were presented for payment.
  3. Cheques of ₹ 10,750 were deposited in bank, out of them a cheque of ₹ 4,200 was credited in the first week of January, 2017.
  4. A cheque of ₹ 1,200 was debited in the cash book but was not deposited in bank.
  5. Insurance premium paid by bank ₹ 1,450.
  6. A bill of exchange for ₹ 6,200 which was discounted with bank, returned dishonoured but no entry was made in the cash book.
  7. Bank charges and interest charged by bank are ₹ 350.
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