Page 268 - DMGT104_FINANCIAL_ACCOUNTING

Financial Accounting

Notes Super Bank Ltd.
Bank Statement of M/s XYZ
for the month of April 2004
Date Details Dr. Cr. Balance
( ) ( ) ( )
April 2004
1 Balance 75,760
3 To Chq. No. 14625 57,975
6 By Bills discounted 17,250 35,035
8 By Chq. No.475923 37,230 72,265
9 To Chq. No. 14626 36,940 35,325
10 By Chq. No. 565260 4,640 39,965
” ” Cash 25,640 65,605
13 To Cash 15,640 49,965
15 ” Chq. No. 14632 47,950 2,015
” By Chq. No.576264 45,100 47,115
” ” Chq. No. 71924 15,325 62,440
16 To Chq. No.14633 68,960 (6,520)
17 By Chq. No. 266640 18,200 11,680
18 To Chq. No. 14634 30,000 (18,320)
20 By Chq. No.55655 79,240 60,920
” ” Chq. No. 66926 54,250 1,15,170
22 To Chq. No. 14628 37,940 77,230
” ” Chq. No. 14629 61,255 15,975
23 By Chq. No. 264923 12,640 28,615
28 ” Chq. No. 36246 29,640 58,255
” ” Chq. No. 74243 86,240 1,44,495
” To Chq. No. 14575 48,420 96,075
29 To Chq. No. 14630 42,960 53,115
30 Balance 53,115

A cheque (No. 14575) issued to supplier on 28th March 2004 has been debited in the bank
statement on 28th April 2004.
Read the above details carefully and prepare a bank reconciliation statement as on 30th
April 2004.
5. Akash Ltd.’s books showed a bank balance of 1,54,360. The bank statement showed a
different figure. The following differences were detected:
( )
(i) Cheques deposited but not yet credited by bank 1,56,340
(ii) Cheques issued but not yet presented for payment 1,76,260

(iii) Cheques received by the bank directly 1,46,200

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