Prepare adjusted Cash Book and Bank Reconciliation Statement from the following particulars as on 31st December, 2025 : Particulars ₹ Bank Balance…
CA Foundation · Accounting · MTP · May 2026
Prepare adjusted Cash Book and Bank Reconciliation Statement from the following particulars as on 31st December, 2025 : Particulars ₹ Bank Balance as per Cash Book (Debit) 1,98,000 Received from debtors vide NEFT on 31st December, 2025 not recorded in Cash Book 1,00,000 Cheque deposited but not cleared 25,000 Cheque received and deposited but dishonoured , entry for dishonour not made in the Cash Book 44,000 Instruction for payment given to the bank on 31st December, 2025 but the same effected by the Bank on 01st January, 2026 4,000
Suggested Answer and Working Notes:
Adjusted Cash Book as on 31 st December, 2025 Particulars ₹ Particulars ₹ To Balance b/d 1,98,000 By Debtor (cheque dishonour) 44,000 To Debtors 1,00,000 By Balance c/d (bal fig) 2,54,000 2,98,000 2,98,000 Bank Reconciliation Statement as on 31 st December, 2025 Particulars ₹ Balance as per adjusted cash book 2,54,000 Add: Payment not effected by bank 4,000 2,58,000 Less: Cheque deposited but not cleared 25,000 Balance as per Bank pass book 2,33,000
Topics: Bank Reconciliation Statement
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