Page 267 - DMGT104_FINANCIAL_ACCOUNTING

Unit 11: Bank Reconciliation Statement

4. The following cash book (bank column) and bank statement of M/s XYZ are available for Notes
the month of April 2004:
Cash Book (Bank Column) Only
Dr. Cr.
Date Particulars Amount Date Particulars Amount
( ) ( )
2004 2004
April April
1 To Balance b/d 27,340 3 By Salary 57,975
(Chq. No. 14625)
5 To Debtors: 4 By Creditors:
Cheques 475923 37,230 Cheques 14626 36,940
576264 45,200
14632 47,950
71924 15,425
14633 68,960
82569 25,626
7 By Insurance Premium
6 To Bills Receivable 17,250 Chq. No. 14627 13,740
7 To Interest 8 By Creditors:
(Chq. No. 565260) 4,640 8 Chq. No. 1462 37,940
10 To Cash 25,640 Chq. No. 14629 61,255
12 To Dividend 18,240 Chq. No. 14630 42,960
(Chq. No. 266640) 14631 55,200
15 To Debtors:
Chq. No. 55655 79,240
Chq. No. 66926 54,500 13 By Cash 15,640
Chq. No. 36246 30,000 15 By Loan
Chq. No. 37923 25,650 (Chq. No. 14634) 30,000
(Instalment)
18 To Dividend 12,655 20 By Creditors:
(Chq. No. 264923) Chq. No. 14635 25,300
Chq. No. 14636 17,920
Chq. No. 14637 50,000
25 To Debtors:
Chq. No. 74243 86,240
Chq. No. 92765 33,943
Chq. No. 77237 57,940 30 by Balance 34,979
5,96,759 5,96,759

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