A cheque of Rs 9,000 was deposited into the bank on 20th December but was credited into the pass book on 2nd January next year. What will be the adjustment on 31st December in cash book?

Rs 9,000 shall be added

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Rs 18,000 shall be added

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Rs 4,500 shall be added

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Rs 9,000 shall be deducted

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Solution

The correct option is D
Rs 9,000 shall be deducted

Rs 9,000 shall be deducted as the same is not reflecting in the bank statement.

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Similar questions

Q. From the following particulars prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2010.
i) Two cheques of Rs 2,000 and Rs 5,000 were paid into bank in October, 2010 but were not credited by the bank in the month of December.
ii) A cheque of Rs 800 which was received from a customer was entered in the bank column of the cash book in December 2009 but was omitted to be banked in December, 2009.
iii) Cheques for Rs 10,000 were issued into bank in January 2010 but not credited by the bank on December 31,2010.
iv) Interest on investment Rs 1,000 collected by bank appeared in the pass book.
Balance as per pass book was Rs 50,000.

On 31^st December, 2010, the Bank Pass Book of Amruta and company showed on overdraft of. 2,560. On comparing the pass Book with the Cash Book following points were observed.

(i) Bank debited Rs 20 for Bank charges and Rs 120 for interest on overdraft, these were not recorded in the Cash Book.

(ii) Cheques of Rs 1,100, Rs 930 and Rs 1,560 deposited into the Bank but out of these only cheque of Rs 1,100 Credited by Bank before 31st December 2010.

(iii) On Customer directly deposited Rs 500 in Company’s Bank A/c, but is out recorded in the Cash Book

(iv) On 20^th December 2010, cheques of Rs 820, Rs 530 and Rs 760 were issued but cheque of Rs 760 was paid before 31^stDecember, 2010 and other cheques were paid on 3^rd January 2011.

From the following particulars, prepare a bank reconciliation statement showing the balance as per cash book on December 31, 2010.

(i) Two cheques of Rs. 2,000 and Rs. 5,000 were paid into the bank in October 2010 but were not credited by the bank in the month of December.

(ii) A cheque of Rs. 800 which was received from a customer was entered in the bank column of the cash book in December 2009 but was omitted to be banked in December 2009.

(iii) Cheques for Rs. 10,000 were issued into the bank in January 2010 but not debited by the bank on December 31, 2010.

(iv) Interest on Investment Rs. 1,000 collected by bank appeared in the passbook.

Balance as per passbook was Rs. 50,000.

Q. On

31

st December bank balance as per cash book (Dr.) Rs.

25, 450

. A comparison of pass book and cash book revealed the following:
- Cheque deposited for Rs.

500

was not credited in pass book.
- Out of cheques of Rs.

5, 000

issued only cheques amounting to Rs.

3, 750

were presented for payments.
Balance as per pass book will be___________ .

Q. On 31st December, 2014 my Cash Book showed a credit balance of ₹ 8,800. I had paid into Bank three cheques amounting to ₹ 6,000 on 24th December of which I found ₹ 3,200 have been credited in the Pass Book under date 5th January 2015. I had issued cheques amounting to ₹ 8,000 before 31st December of which I found ₹ 2,500 have been debited in the Pass Book after 1st January 2015. I find a debit of ₹ 50 in respect of bank charges in the Pass Book which I have adjusted in the Cash Book on 31st Dec. There is a credit of ₹ 360 for interest on securities in the Pass Book which remains to be adjusted. A cheque of ₹ 1,200 deposited into bank has been dishonoured.
Prepare Bank Reconciliation Statement as on 31st Dec. 2014.

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A cheque of Rs 9,000 was deposited into the bank on 20th December but was credited into the pass book on 2nd January next year. What will be the adjustment on 31st December in cash book?

The correct option is D Rs 9,000 shall be deducted Rs 9,000 shall be deducted as the same is not reflecting in the bank statement.

The correct option is D
Rs 9,000 shall be deducted

Rs 9,000 shall be deducted as the same is not reflecting in the bank statement.