Which of the following item is not to be appear in the Bank Reconciliation Statement if the balance as per Amended Cash Book is taken as the starting point.

Uncollected cheques

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Unpresented cheques

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A wrong entry in the Pass Book

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A correct entry in the Pass Book but not appearing in Cash Book

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Solution

The correct option is D A correct entry in the Pass Book but not appearing in Cash Book
An amended cash book is where all the adjustments are done, the starting point being the balance as per cash book. All the errors in the cash book are adjusted in the same. Hence, a wrong entry in a pass book won't appear in a cash book as it is not an error or omission in the cash book.

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Similar questions

Q. Prepare Bank Reconciliation Statement as on 30th September, 2016 from the following particulars:

	₹
(i) Bank Balance as per Pass Book.	10,000
(ii) Cheque deposited into bank but no entry was passed in Cash Book.	500
(iii) Cheque received and entered in Cash Book but not sent to bank.	1,200
(iv) Insurance premium paid directly by the bank.	800
(v) Bank charges entered twice in the Cash Book.	20
(vi) Cheque received entered twice in Cash Book.	1,000
(vii) Bill discounted dishonoured not recorded in the cash book.	5,000

Prepare a bank reconciliation statement from the following information:
1. Overdraft balance as per cash book is Rs. 1,20,000.
2. Cheque deposited Rs. 30,000 but no entry was passed in cash book.
3. Bill discounted dishonoured for Rs. 20,000.
4. Bank charges of Rs. 50 entered in cash book twice.

Q. Bank balance as per cash book (Dr.) Rs.

27, 450

. A comparison of pass book and cash book revealed the following:
- Bank charges Rs.

200

was not entered in cash books.
- Cheques amounting to Rs.

250

has been dishonoured but not recorded in cash book.
Balance as per pass book will be _____ .

Q. Prepare Bank Reconciliation Statement as on 31st March, 2019 from the following particulars:

		₹
(i)	Bank balance as per Pass Book.	10,000
(ii)	Cheque deposited into the Bank, but no entry was passed in the Cash Book.	500
(iii)	Cheque received and entered in the Cash Book but not sent to bank.	1,200
(iv)	Credit side of the Cash Book bank column cast short.	200
(v)	Insurance premium paid directly by the bank under the standing advice.	600
(vi)	Bank charges entered twice in the Cash Book.	20
(vii)	Cheque issued but not presented to the bank for payment.	500
(viii)	Cheque received entered twice in the Cash Book.	1,000
(ix)	Bill discounted dishonoured not recorded in the Cash Book.	5,000
(x)	Bank had wrongly allowed interest of ₹ 5,000, which was reversed by it on 5th April, 2019.

Q. If the cash book balance is taken as starting point,the items which make the cash book balance smaller than the pass book must be _____for the purpose of reconciliation.

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