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

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.

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