Railway Accounts Department Examinations

Showing posts with label BRS. Show all posts
Showing posts with label BRS. Show all posts

Thursday, June 23, 2022

BRS - Bank Reconciliation Statement Appendix3 Special examination 2021

 BRS - Bank Reconciliation Statement   Appendix3 Special examination 2021- 10 marks


The Bank Over Draft of M/s Kalicharan and Co. on December31, 2020 as per Cash Book is Rs. 18,000.

From the following information ascertain the adjusted Cash balance and prepare Bank Reconciliation Statement. 

  1. Unrepresented Cheques 6000

  2. Uncleared Cheques 3400

  3. Bank interest debits in pass book only 1000

  4. Bills collected and credited in Passbook only 1600

  5. Cheques of Arun Traders dishonored 1000

  6. Cheque issued to Kapur not entered in Cash Book 600

Solution: 

Bank Reconciliation Statement as on 31.12.2020

Particulars


Amount (Rs.)

Over Draft Balance as per Cash Book


18000

Add Items



Uncleared Cheques

3400


Bank interest debits in passbook only

1000


Cheques of Arun Traders dishonoured

1000


Cheques issued to Kapur were not entered in Cash Book

600


Total  -Add items

6000

6000



24000

Less Items



Unpresented Cheques

6000


Bills collected and credited in Passbook only

1600


Total - Less Items

7600

7600

Over Draft as per Pass Book


16400


Sunday, April 11, 2021

BRS - Book keeping Question Paper of Appendix3 Exam 2017

 


BRS - Bank Reconciliation Statement   Appendix3 exam 2017 - 10 marks


  1. The following is the summary of Cash book for December, 2014


Cash Book (Bank column)



Amount (Rs)


Amount (Rs)

Receipts

13221

Balance B/d

6849

Balance c/d

4986

Payments

11358

Total

18207

Total

18207


Note: All receipts and payments are through Bank only. 


On investigation, the following are observed: 


  1. Bank charges of Rs. 1224 in the Bank statement have not been entered in Cash Book

  2. Cheques drawn amounting to Rs. 2403 have not been presented to the Bank for payment.

  3. Cheques receiving totalling Rs. 6858 have been entered in a Cash Book and deposited in the Bank, but have not been credited by the Bank until January, 2015

  4. A cheque for Rs. 198 has been entered as a receipt in the Cash Book instead of payment. 

  5. A cheque for Rs. 225 has been debited by the Bank in error. 

  6. A cheque received for Rs. 720 has been returned by the Bank and marked “no funds available”, no adjustment has been made in the Cash Book. 

  7. All dividends receivable are credited directly to the bank account. During December, an amount of Rs. 558 was credited by the bank and no entry is made in the cash book.

  8. A cheque drawn for Rs. 54 has been incorrectly entered in the cash book as Rs. 594.

  9.  The balance brought forward should have been Rs. 6399.

  10.  The bank statement as on December 31st 2014 showed an Overdraft of Rs. 10458.

  11. You are required to prepare an amended cash book.

Note: Red color - Amended Cash Book and Blue Color - BRS

 prepare bank reconciliation statement as on December 31st 2014

Solution

Amended Cash Book 



Amount (Rs)


Amount (Rs)

Receipts

13221

Balance B/d

6399

A cheque drawn for Rs. 54 has been incorrectly entered in the cash book as Rs. 594.

540

Payments

11358



Cheque 198 wrong side posted

396





To Balance c/d

4392



Total

18153

Total

18153



By Balance b/d

4392



Bank Reconciliation Statement as on 13.12.2014

Particulars


Amount (Rs.)

Overdraft balance as per Cash Book


4392

Add Items



Cheques receiving totalling Rs. 6858 have been entered in a Cash Book and deposited in the Bank, but have not been credited by the Bank until January, 2015


6858


A cheque for Rs. 225 has been debited by the Bank in error. 


225


Bank charges

1224


A cheque received for Rs. 720 has been returned by the Bank and marked “no funds available”, no adjustment has been made in the Cash Book. 

720


Total of Add Items

9027

( +) 9027

Less Items



Cheques drawn amounting to Rs. 2403 have not been presented to the Bank for payment.

2403


All dividends receivable are credited directly to the bank account. During December, an amount of Rs. 558 was credited by the bank and no entry is made in the cash book.

558






2961

(-) 2961

Overdraft balance as per Pass Book


10458.



Thursday, September 13, 2018

BRS - 2015 Appendix 3 exam -Advanced Book Keeping Question paper

2015 Appendix 3 exam -Advanced Book Keeping  Question paper

1. Prepare Bank Reconciliation Statement of Shri Raman as on 31.03.2015 from the following information.                            10 marks
         i.            Balance as per Pass Book is Rs.10,000 /-
       ii.            Bank collected a cheque of Rs.500 /- on behalf of Shri Raman, but wrongly credited it to Shri Ravindran's Account (another customer)
      iii.            Bank recorded a cash deposit of Rs.2,589 /- as Rs. 2598 /-
     iv.            Withdrawal column of the Pass Book under cast by Rs.100 /-
       v.            The Credit balance of Rs.1,500 /- as on page 10 of the pass book was recorded on page 11 as a debit balance.
     vi.            The payment of a cheque of Rs.350 /- was recorded twice in the Pass Book.
    vii.            The Pass Book showed a credit for a cheque of Rs.1,000/- deposited by Shri Ravindran (another customer of the Bank)
  viii.            Dividend directly collected by Bank Rs. 125 /-.
Solution:
Bank Reconciliation Statement of Shri Raman as on 31.03.2015
                                                                                                                                                                (Amount in Rs.)
Details
Amount
Amount
        i.            Balance as per Pass Book

10000



ADD





       ii.            Bank collected a cheque of Rs.500 /- on behalf of Shri Raman, but wrongly credited it to Shri Ravindran's Account (another customer)

500

       v.            The Credit balance of Rs.1,500 /- as on page 10 of the pass book was recorded on page 11 as a debit balance. (double impact )

3000

     vi.            The payment of a cheque of Rs.350 /- was recorded twice in the Pass Book.

350

                                                                                                              ADD  Total
3850
3850
LESS


      iii.            Bank recorded a cash deposit of Rs.2,589 /- as Rs. 2598 /- (difference amt)

9

     iv.            Withdrawal column of the Pass Book undercast by Rs.100 /-

100

    vii.            The Pass Book showed a credit for a cheque of Rs.1,000/- deposited by Shri Ravindran (another customer of the Bank)

1000

  viii.            Dividend directly collected by Bank Rs. 125 /-.

125

                                                                                      LESS : TOTAL
1234
1234
Balance as per Cash Book

12616