Solution :
Step 1.
Tick off the items which are found bonth in cash book and pass book. Put
sign before such items. Items ticked will neither be recorded in amended cash
book nor in Bank Reconciliation Statement.
Step 2.
Unticked items in the Pass Book indicate items that have not yet been recorded
in the cash book. These are :
(i) Payment of Rs41,200 made to Someshwar on April 25.
(ii) Direct deposit by Chandramani Rs 88,000 on April 27.
(iii) Bank charges of Rs 15,200 charged by bank on April 28.
These items are to be recorded in Cash Book to update it.
Step 3.
Balance the bank columns of amended cash book to know an updated balance.
Step 4.
Identify the unticked items on receipt side of cash book. It is 'cheque deposited
into bank but not collected'; 'House of fashions Ltd.' Rs 37,600.
Step 5.
Identify unticked items on the payment side of cash book, These are:
| JP infra Ltd. | 2,16,000 |
| Surendra Pal | 16,800 |
| Shivam Garage | 44,000 |
| Sanjay & Co. | 48,000 |
Items identified in step 4 and 5 are to be shown in Bank Reconciliation Statement.
CBSE Accountancy Class XI ( By Mr. Aniruddh Maheshwari )
Email Id : [email protected]
