Overdraft as Per Cash Book BRS

When overdraft as per cash book or credit balance as per cash book is given

It is the second step of solution related to bank reconciliation statement problems and solution.

Overdraft balance as per cash book or credit balance as per cash book is same.

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = 

PROBLEM: 2A

Due to errors, Kalpana Traders has credit cash balance Rs 15,000 on 31^st March.

On scrutiny, following data found-out:

1.    Cheques issued of Rs 56,000 but presented for payment Rs 16,000 only.

2.    Cheque deposited into bank Rs 17,000 but not recorded in cash book.

3.    Dividend collected by bank but not recorded in cash book Rs 800.

4.    Cheque deposited but not yet collected by bank Rs 27,000.

5.    Rs 6,000 is wrongly debited by bank.

Required: Bank reconciliation statement

[Answer: Balance as per pass book = Rs 9,800]

SOLUTION:

Bank Reconciliation Statement

For the month of March

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ACCOUNTING EQUATION http://tiny.cc/c89jkz

BASIC JOURNAL ENTRIES IN NEPALI http://tiny.cc/uaakkz

BASIC JOURNAL ENTRIES http://tiny.cc/8aakkz

JOURNAL ENTRY AND LEDGER http://tiny.cc/caakkz

LEDGER http://tiny.cc/haakkz

SUBSIDIARY BOOK http://tiny.cc/399jkz

CASH BOOK http://tiny.cc/889jkz

TRIAL BALANCE & ADJUSTED TRIAL BALANCE http://tiny.cc/c59jkz

BANK RECONCILIATION STATEMENT (BRS) http://tiny.cc/q59jkz

DEPRECIATION http://tiny.cc/ugakkz

FINAL ACCOUNT: CLASS 11 http://tiny.cc/y89jkz

ADJUSTMENT IN FINAL ACCOUNT http://tiny.cc/keakkz

CAPITAL AND REVENUE http://tiny.cc/peakkz

SINGLE ENTRY SYSTEM http://tiny.cc/n19jkz

NON-PROFIT ORGANIZATION (NON-TRADING CONCERN http://tiny.cc/j09jkz

GOVERNMENT ACCOUNTING http://tiny.cc/hcakkz

GOSWARA VOUCHER (JOURNAL VOUCHER) http://tiny.cc/hcakkz

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Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = 

Basic Problem: 2A

LP Traders has overdraft as per cash balance Rs 8,000 on 31^st March. On scrutiny, following data found-out:

a.     Cheques issued of Rs 45,000 but presented for payment Rs 23,000 only.

b.    Cheque deposited into bank Rs 25,000 but not recorded in cash book.

c.     Dividend collected by bank but not recorded in cash book Rs 800.

d.    Cheque deposited of but not yet collected by bank Rs 35,000.

e.     Bank charge debited in pass book by bank Rs 150.

Required: Bank reconciliation statement

[Answer: Balance as per pass book = Rs 4,650]

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