11th Standard Syllabus & Materials
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Published on: 13/05/2022
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1.
Prepare bank reconciliation statement from the following data and find out the balance as per cash book as on 31st March, 2018.
| Particulars | Rs |
|---|---|
| (i) Bank balance as per bank statement | 15,000 |
| (ii) Cheques issued but not yet presented for payment | 2,500 |
| (iii) Bank charges not recorded in the cash book | 250 |
| (iv) Interest charged by bank not recorded in the cash book | 500 |
| (v) Bank paid insurance premium as per standing instruction but not recorded in the cash book | 300 |
| (vi) Cheques deposited but not yet credited | 900 |
2.
Prepare bank reconciliation statement from the following data.
| Particulars | Rs |
|---|---|
| (i) Credit balance as per cash book | 5,000 |
| (ii) Cheques deposited but not yet credited | 3,000 |
| (iii) Cheque issued but not yet presented for payment | 4,000 |
| (iv) Rent collected by the bank as per standing instruction | 120 |
| (v) Interest on overdraft debited by bank | 760 |
| (vi) Amount wrongly debited by bank | 300 |
| (vii) Cheque issued on 30th December 2017 dishonoured by the bank | 520 |
| (viii) A customer's cheque deposited in the bank dishonoured by bank not recorded in the book | 55 |
3.
From the following particulars of Raheem traders, prepare a bank reconciliation statement as on 31st March, 2018.
(a) Overdraft as per cash book Rs. 2,500 On the same day the balance as per bank statement is Rs. 1,99,000.
(b) Interest on debentures of Rs. 700 was received by the bank directly.
(c) Amount received by bank through RTGS amounting to 2,00,000, omitted in the cash book.
(d) Two cheques issued for Rs. 1,800 and Rs.2,000 on 29th March 2018. Only the second cheque is presented for payment.
(e) Insurance premium on car for Rs. 1,000 paid by the bank as per standing instruction not recorded in the cash book.
4.
On 31st March, 2017, Anand's cash book showed a balance of Rs. 1,12,500. Prepare bank reconciliation statement.
a) He had issued cheques amounting to Rs. 23,000 on 28.3.2017, of which cheques amounting to Rs. 9,000 have so far been presented for payment.
b) A cheque for Rs. 6,300 deposited into bank on 27.3.2017, but the bank credited the same only on 5th April 2017.
c) He had also received a cheque for Rs. 12,000 which, although entered by him in the cash book, was not deposited in the bank.
d) Wrong credit given by the bank on 30th March 2017 for Rs.2,000.
e) On 30th March 2017, a bill already discounted with the bank for Rs. 3,000 was dishonoured, but no entry was made in the cash book.
f) Interest on debentures of Rs. 700 was received by the bank directly.
g) Cash sales of Rs. 4,000 wrongly entered in the bank column of the cash book.
5.
From the following particulars of Kamakshi traders, prepare a bank reconciliation statement as on 31st March, 2018.
(a) Debit balance as per cash book Rs.10,500
(b) Cheque deposited into bank amounting to Rs. 5,500 credited by bank, but entered twice in the cash book.
(c) Cheques issued and presented for payment amounting to Rs.7,000 omitted in the cash book
(d) Cheque book charges debited by the bank Rs 200 not recorded in the cash book.
(e) Cash off 1,000 deposited by a customer of the business in cash deposit machine not recorded in the cash book.
1.
| Particulars | Amount Rs |
Amount Rs |
|---|---|---|
| Bank balance as per bank statement | 15,000 | |
| Add: Bank charges not recorded in the cash book | 250 | |
| Interest charged by bank | 500 | |
| Bank paid Insurance Premium | 300 | |
| Cheques deposited but not yet credited | 900 | 1,950 |
| 16,950 | ||
| Less: Cheques issued but not yet presented | 2,500 | |
| Balance as per Cashbook | 14,450 |
2.
| Particulars | Amount Rs |
Amount Rs |
|---|---|---|
| Credit balance as per Cashbook | 5,000 | |
| Add: Cheque deposited but not yet credited | 4,000 | |
| Interest on overdraft | 120 | |
| Bill of exchange dishonoured | 520 | |
| Bank charges debited by the bank | 55 | 4,695 |
| 9,695 | ||
| Less: Cheques issued but not yet credited | 3,000 | |
| Dividend collected by bank | 760 | |
| Interest charged by bank | 300 | 4,060 |
| Overdraft as per bank statement | 5,635 |
3.
| Particulars | Amount Rs |
Amount Rs |
|---|---|---|
| Overdraft as per cash book | 2,500 | |
| Add: Amount received by bank | 2,00,000 | |
| Insurance premium paid | 1,000 | 2,01,000 |
| 2,03,500 | ||
| Less: Cheque issued but not presented | 2,000 | |
| Interest on debentures of cash book | 700 | |
| Cheque issued | 1,800 | 4,500 |
| Balance as per bank statement | 1,99,000 |
4.
| Particulars | Amount Rs |
Amount Rs |
|---|---|---|
| Balance as per cash book | 1,12,500 | |
| Add: Cheques issued but not presented | 14,000 | |
| Wrong credited by the bank | 2,000 | |
| Interest on debentures received | 700 | 16,700 |
| 1,29,200 | ||
| Less: Cheques deposited but not cleared | 6,300 | |
| Cash deposited in the bank | 12,000 | |
| Bills dishonoured | 3,000 | |
| Cash sales wrongly entered | 4,000 | 25,300 |
| Balance as per bank statement | 1,03,900 |
5.
| Particulars | Amount Rs |
Amount Rs |
|---|---|---|
| Debit balance as per cash book | 10,500 | |
| Add: Cash deposited by a customer but not recorded | 1,000 | |
| 11,500 | ||
| Less: Cash deposited into a bank | 5,500 | |
| Cash issued and presented | 7,000 | |
| Bank charges | 200 | 12,700 |
| Overdraft balance as per bank statement | 1,200 |
11th Standard Syllabus & Materials
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Tamilnadu Stateboard 11th Standard Subjects

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Commerce

Economics

Biology

Business Maths and Statistics

Accountancy

Computer Science

Physics

Chemistry

Maths

Biology

Economics

Physics

Chemistry

History

Business Maths and Statistics

Computer Science

Accountancy

Computer Applications

History

Computer Technology

Commerce

Computer Applications

Computer Technology

Tamil

English

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Tamilnadu Stateboard Standards