Railway Accounts Department Examinations

Showing posts with label Bank Reconciliation Statement. Show all posts
Showing posts with label Bank Reconciliation Statement. Show all posts

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