Illustrations · Q6
Q.From the following particulars, prepare a Bank Reconciliation Statement of Kavya Traders as on 30 June 2026, starting from the Cash Book balance:
Balance as per Cash Book: ₹32,400 (debit).
(i) Cheques issued but not yet presented for payment, ₹5,600.
(ii) Cheques deposited but not yet credited by the bank, ₹3,200.
(iii) The bank had directly debited ₹250 as its annual account-maintenance charges, not yet recorded in the Cash Book.
(iv) A customer directly deposited ₹1,800 into the firm's bank account, not yet recorded in the Cash Book.
(v) A cheque for ₹900, deposited earlier and treated as collected in the Cash Book, was returned dishonoured by the bank, not yet recorded in the Cash Book.
Puducherry TnboardTextbookSubjectiveImportance★★★★★
29% · 6/21 Questions
You're viewing a preview — the full solution, concept, methods & PYQ mapping are locked.
Start your 14-day free trial to unlock the full solution →Bank Reconciliation Statement of Kavya Traders as on 30 June 2026
| Particulars | Amount (₹) |
|---|---|
| Balance as per Cash Book | 32,400 |
| Add: Cheques issued but not yet presented for payment | 5,600 |
| Add: Amount directly deposited by a customer, not yet entered in Cash Book | 1,800 |
| 39,800 | |
| Less: Cheques deposited but not yet credited by the bank | (3,200) |
| Less: Bank charges, not yet entered in Cash Book | (250) |
| Less: Cheque deposited, dishonoured, not yet entered in Cash Book | (900) |
| Balance as per Pass Book | 35,450 |
Unlock everything free for 14 days
- Full step-by-step solutions
- Concept-first explanations
- Methods, shortcuts & mistakes
- PYQ mapping + timed mock tests
Full access for 14 days. No credit card required.