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Unit 11: Bank Reconciliation Statement

(iv) A cheque for 76,500 deposited in the bank was dishonoured but Notes
not yet recorded in cash book
(v) Bank charges not yet recorded 1,760

(vi) A cheque deposited in bank has been wrongly credited by the latter
in Neptune’s account 46,740
(vii) Dividend received by the bank not intimated 20,200

Prepare a bank reconciliation statement after making necessary amendments in the cash
book.

Answers: Self Assessment

1. Timing 2. Decrease

3. Cash book 4. Added
5. Deducted 6. Unfavourable
7. Credit 8. Increase
9. Decrease 10. Adds

11.6 Further Readings

Books Khan and Jain, “Management Accounting”.

M.P. Pandikumar, “Accounting & Finance for Managers”, Excel Books, New Delhi.
R.L. Gupta and Radhaswamy, “Advanced Accountancy”.
S.N. Maheswari, “Management Accounting”.
V.K. Goyal, “Financial Accounting”, Excel Books, New Delhi.

Online links www.cbdd.edu
www.futureaccountant.com
www.textbooksonline.tn.nic.in

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