Eind out the balance as per pass book from the following particulars :

(i) Bank Overdraft as per cash book on 30th April, 2023 2,000.
(ii) Cheques issued but not presented for payment 1,350.
(in) Cheques deposited but not yet collected by the banker 560.
(ip) Bank charges 80 made by the bank not yet entered in the cash book.
(o) Interest on investments collected by the bankers and credited in the pass book
amounted to 950.
Ans. [Overdraft as per Pass Book 3401.
6. From the following information, ascertain the Cash Book balance of Mr. Bajaj as on 31st March,
2023:
() Debit balance as per Bank Pass Book3,500.
(ii) Acheque ammounting to 2,500 deposited on 15th March, but the same was returned by
the Bank on 24th March for which noentry was passed in the Cash Book.
 were
March, two bills amounting to 2,500 and 500 collected by the
(iii) During
not entry was made in
the Cash Book.
discounted for 4,800 was dis but Bank
previously
(îv) A billfor 5,000due from Mr. Balaji
The Bank
(o) A cheque
debited
for
the
1,500
account,
was
but noentry was passed in the Cash Book
debited twice in the cash book.
dishonoured.
Book-2,500]
Ans. [Debit Balance as per Cash
7. On 31st October 2023, the Cash Book of atrader showed afavourable balance of 3,600 but the
balance of 3,850. The difference was due to the
pass book showed a favourable
reasons:
(a) Interest on investment of
fol owing
75 was credited in pass book but no entry was passed in
cash book.
(b) Debit of 12:50 for bank charges appeared twice in Pass book but no entry was made in
Cash book.
(c) Mr. Govindan deposited a cheque of 250 directly into Trader's Bank ACCount for
which there is no entry in Cash Book.
(d) A cheque for 50 received from Mr. Gopalan and deposited into Bank was returmed
dishonoured by Bank on 31st October which the Trader returned on 2nd November
2023. Reconcile the Balances.
Ans. [Credit Balance as per Pass Book 3,850].
8. Fromn the following transactions prepare bank reconciliation statement of Sirisha as on 31-3
2023.

(a) Bank balance as per cash book on 31-3-2023 was 6,000.

(6) Cheques issued, but not presented for payment 4,850.
(c) Cheques deposited but not collected 12,650.
(@) Insurance premium T250 ; Dividends on shares 150 were not shown in the cash book.
(e) 13,450 being the payment on bills payable by the bank, appeared in the pass book only
Ans. [Overdraft as per Pass Book 14,350].
9. Prepare Bank Reconciliation Statement taking the following particulars of Sundaram's Cash
Book as on 31-3-2023, find out the Bank Balance as per Pass Book.
(a) Bank Balance as per Cash Book (31-3-2023) 10,000.
(b) Cheques issued but not presented for payment 3,000.
(c) Cheques deposited but not collected by the Bankers 2,500.
(d) Bank charges 50, charged by bank, but not recorded in the
(e) Interest on Investments collected by the Bankers and Cash Book.
amounted 1,600.
credited in the Pass Book oniy
(B.Com. Kakatiya)
Ans. [Credit Balance as per Pass Book
12,050]
10, Prepare a Bank Reconciliation
Overdraft balance as per Bank Statement
Pass Book
from the following particulars :
8.000
Cheques issued but not presented for payment 3,000
Cheques deposited but not collected 2,500
Wrong debit in the Pass Book 200
Interest and bank charges entered in Pass 150
Payments made under standing instructions Book only 1400
recorded in Pass Book only. (B.Com.Nagarjuna)
Ans. [Overdraft as per Cash Book6,750]l
 11. From the following particulars prepare a statement showing how the
Cash Book balance and Pass Book balance is difference between the
reconciled:
Balance as per Pass Book (Credit) 36,000; Unpresented Cheques
Cheques 16,000. 1,54,000 ; Uncredited
In addition you ascertain that:
(a) Acheque for 2,500paid to Sharma has been wrongly
(b) Debit side of the Cash Book (Bank Column) has been
credited in cash column.
undercast by 1,000.
(c) Bank charges 750has not been entered in the Cash Book.
Ans. [Balance as per Cash Book (Credit) 1,02,7501
12. Prepare an amended Cash Book from the following particulars.
(i) Bank Overdraft as per cash book on 31st
December, 2022 was 5,800.
(ii) The payments side of the cash book has been undercast by 500.
(ii) A dividend of 550 paid direct to the bank had not been recorded in the cash
book.
(iv) Cheques worth 2,000 entered in cash book as paid into bank had not yet
collected by the barnk. been
(v) Bank charges and interest 100 debited in the pass book on 28th December 2022 had
not been entered in the cash book.
(vi) A cheque of 800 paid into Bank had been dishonoured and shown as such by the
bank, but no entry of the dishonour had been made in the cash book.
Ans. [Amended Cash Book Overdraft 6,650]
13. Prepare a Bank Reconciliation Statement of Suneel as on 31st December 2022 :
Balance as per Pass Book (Dr.) 7 3,100; Cheques issued but not presented for payment 1,000 ;
Cheques paid in but not credited 2,500; Bank changes 15.
(B.Com. Osmania, 2022 Modified)
Ans. [Overdraft as per Cash Book 1,585].
14 On 1st July 2023, the Pass Book of Anvesh showed an overdraft of 7,540. On scrutiny with
cash book, the following discrepancies were found:
() 3,200 worth cheques deposited are not credited by the banker.
(ii) Pass Book shows an interest of 57 on overdraft.
(iii) 1500 worth of cheques issued are still not presented for payment.
Prepare Bank reconciliation statement. (B.Com. Osmania)
Ans. [Overdraft as per Cash Book 5,783]
5. From the following particulars,prepare Bank Reconciliation Statement as at 31-3-2023:
(a) Bank overdraft as per Cash Book 16,200.
(b) Acheque deposited as per Bank statement but not recorded in the Cash Book 700.
(c) Bills collected directly by Bank 3,200.
(d) Bank charges recorded twice in the Cash Book 30. (B.Com. Osmania, 2010Modiified)
Ans. [Overdraft as per Pass Book 12,330]
6. Prepare a Bank Reconciliation Statement as on 30-4-2023 :
(a) Bank Overdraft as per cash book? 15,000.
(b) Interest on O.D. 150 entered the pass book only.
 (c) Cheque issued prior to 30-4-2023 for 2,500 not presented for payment.
(d) Interest on Investments collected by Bank for 500. (B.Com. Osmania, 2015 Modiifed
7. On December 31, 2022, the bank column of X& Co.'s Cash book showed bank balance of
79,550. On examination of the cash book and the passbook, the following points were noted:
(a) Cheques issued but not presented up to December 31, 2022 amounted to 4,200.
(6) Cheques deposited but not cleared up to December 31, 2022 amounted to 2,800.
(c) The bank directly paid insurance premium of 1,40.
(a) Interest on deposits with the unit Trust of India 1,200 was directly credited in the bank.
(e) The customer deposited a cheque of T3,000 directly in the bank.
You are required to prepare a Bank Reconciliation statement as at December 31, 2022.
(B.Com. Rayalaseema, 2014 Modiified)
18. From the following particulars ascertain the pass book balance of Palani Kumar as on 31-12
2022.
() Bank overdraft as per cash book 1,18,340
(ii) Interest on overdraft debited in pass book ? 10,500
(ii) Bankcharges debited in the pass book 1,900
(i0) Chequesissued but not cashed upto 31st December, 2022 14,800
(v) Interest on investments recorded in pass book only 11,200
(vi) Cheques paid into bank but not cleared before 31st December, 2022 22,500
(vi) Awrong credit has been given by the banker for 500 in the pass book.
(B.Com. Telangana, 2015 Modified)
Ans. R 1,26,740]l
 20. Rectify the following errors :
Ram 5.000 are passed throughPurchases Book.
() Goods sold to
proprietor for personal use, posted to Advertisement
() Goods withdrawn
amounted 1,000.
by
Account
(i) Salary paid to Krishna 500
posted to his Personal Account. (B.Com. Osmanig
21. Rectify the following errors througha journal entry :
() BPurchases book total 500 short.
added 20 excess.
() Cash book receipts side discount column
Expenses Account.
(im) 500 drawn by proprietor debited to Trade
(B.Com.Osmaninewlay
the difference to a
22. Atrader failed to bring an agreerment in Trial Balarnce. He places following mistal
opened Suspense Account with aDebit of 310. On scrutiny, the
discovered :
mistakes are
) Purchases Book has been undercast by 60.
(") Whole positing from Sales Book to indiviaual account of Kit has been taken as 3
instead of T 500.

Prepare Suspense Account. (B.Com. Osmania)

Ans. (Total Suspense A/c 310].
23. For the following errors pass rectifying entries.
(a) An amount of 600 paid for the repairs of furniture was debited to furniture aco
(b) Sales day book was overcast by ? 400.
(c) A sale of 100 toMr. Xwas wrongly debited to the Y a/c.
(d) General expenses 18 were posted in the ledger as 180.
(e) Asale of 860to Krishna has been credited as 680.
(B.Com. Nagarjuna)
24. Rectify the following errors :
()) Cash book payments side overcast by 120.
(ii) 3,500 withdrawn by proprietor for personal use debited to
General expenses account.
(iii) 4,000 received from Shyam is debited to his account.
(B.Com. Osmania)
 13. Correct the following errors :
(a) Machinery purchased worth 40,000, debited topurchases account.
(b) Furniture sold worth ? 1,800credited tosales account.
(c) 1,200 received from Sukhi Ram has been wrongly entered as from Sakha Kam.
(d) 3,300 paid to landlord for rent debited to landlord's personal
account.
(e) An amount of 1,150 previously written off as bad was recovered and credited to
personal account of the customer.
14. Goods worth 5,000 were returned by a customer and were taken into stock but no entry was
passed. Explain the nature of the error, (B.Com. Osmania)
15. Rectify the following errorsshowing their effect on Profits of the
concern.
(i) Goods worth 5,000returned by G were entered in the
Sales Book.
(ii) Goods sold to R 4,000 entered in the
Purchase Book.
(m) Goods received back from A, a customer. 2.000 have not been entered in the Returns
Inwards Book at all.
16. Rectify the following errors:
(a) Goods sold to Srirama 10,000 recorded in Sri Ramya account as
1,000.
(b) Repairs 700 on motor vehicles was debited to motor van (B.Com. Osmania)
account.
17. Pass Journal entries to record the following
transactions:
(a) Purchased goods from Raju & Sons by cheque 5,600, paid carriage thereon 50 in cash.
(b) Purchased Machinery by cheque 20,000, paid in cash freight and installation charges
7 500, and 250 respectively.
(c) Purchased furniture from Modern Co. 2,300; paid cartage thereon 30.(B.Com. Osmania)
18. How doyou rectify the following errors ?
(a) Purchased Steel Almirah for 2,000, but recorded in Purchases Account.
(6) Salary paidto Manager 5,000, is credited to his personal A/c.
(c) Purchase Returns Book is under cast by 750.
(d) Purchase of 2,500 was passed through a Sales Book.
(e) Amount received from Venu 750, is Credited to Seenu Account. (B.Com. Kakatiya)
19. Write out the Journal entries to rectify the following errors, using a Suspense Account.
(a) Bad debts aggregating 450were written off during the year were not posted to Bad Debts
Account.
(b) The total of Discount allowed' Column in the Cash Book amounting to 250 was not
posted to discount account.
(c) Achequefor 3,456 received from Mrs. Vandana, after allowing her a discount of 44
was endorsed to Mrs. Namrata in full settlement for 3,500. The cheque was finally
dishonoured but no entries were passed in the Books. (B.Com. Osmania)