The balance in the books of account shall be taken from for preparation of bank reconciliation statement.

Cash Account

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Two Column Cash Book

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Simple Cash Book

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Bank Statement

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Solution

The correct option is B Two Column Cash Book
The balance in the books of account shall be taken from two column cash book for preparation of bank reconciliation statement. The double column cash book has two columns on both debit and credit sides, one to record cash transactions and the other to record bank transactions.

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Similar questions

Balance of bank account for preparation of bank reconciliation statement shall be taken from ___ for matching the same with cash book.

Q. While preparing bank reconciliation statement, balance of bank account shall be taken from for matching the same with cash book.

Balance in books of accounts for preparation of bank reconciliation statement shall be taken from?

The accountant of a firm is required to prepare a bank reconciliation statement for the month of March. The opening balance of cash on 1st March was Rs 1,20,000 while the opening balance as per bank column of cash book was Rs 9,50,000. The closing balance of cash as on 31st March was Rs 90,000 while the closing balance as per bank column of cash book was Rs 15,40,000. Which of the following shall be taken by him for starting the preparation of BRS?

From the following entries in the Bank column of the cash Book of Mr. Kunal and the corresponding Bank Statement, prepare Bank Reconciliation Statement as on 30^th April 2011.

Cash Book (Bank Column)
Dr. Cr.
Date	Receipts	Rs	Date	Payments	Rs
2011 April 1	To Balance b/d	12,500	2011 Apr. 1	By Salaries A/c	4,000
4	To Sales A/c	8,000	7	By Purchases A/c	3,200
8	To Paritosh A/c	1,500	9	By Machinery A/c	6,000
13	To Mahima’s A/c	3,400	11	By Omkar’s A/c	1,000
18	To Karina’s A/c	4,600	15	By Drawings A/c	800
21	To Furniture A/c	1,200	18	By Vijay’s A/c	2,000
25	To Sales A/c	3,800	20	By Shobha’s A/c	1,000
30	Too Firoz’s A/c	3,000	28	By Printing A/c	500
			30	By Balance c/d	19,500
		38,000			38,000

Bank Statement
Date	Particulars	Deposits Rs	Withdrawals Rs	Balance Rs
2011 April 1	Balance			12,500
2	Cheque		4,000	8,500
6	Cash	8,000		16,500
6	Cheque		3,200	13,300
10	Paritosh	1,500		14,800
16	Mahima	3,400		18,200
17	Cheque		800	17,400
20	Karin	4,600		22,000
24	Cash	3,800		25,800
28	Cheque		6,000	19,800
28	Shobha		1,000	18,800
30	Interest	100		18,900
30	Firoz	3,000		21,900
30	Bank Charges		10	21,890

You are required to prepare Bank Reconciliation Statement as on 30th April 2011

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