Railway Accounts Department Examinations: BRS - 2015 Appendix 3 exam -Advanced Book Keeping Question paper

2015 Appendix 3 exam -Advanced Book Keeping Question paper

1. Prepare Bank Reconciliation Statement of Shri Raman as on 31.03.2015 from the following information. 10 marks

i. Balance as per Pass Book is Rs.10,000 /-

ii. Bank collected a cheque of Rs.500 /- on behalf of Shri Raman, but wrongly credited it to Shri Ravindran's Account (another customer)

iii. Bank recorded a cash deposit of Rs.2,589 /- as Rs. 2598 /-

iv. Withdrawal column of the Pass Book under cast by Rs.100 /-

v. The Credit balance of Rs.1,500 /- as on page 10 of the pass book was recorded on page 11 as a debit balance.

vi. The payment of a cheque of Rs.350 /- was recorded twice in the Pass Book.

vii. The Pass Book showed a credit for a cheque of Rs.1,000/- deposited by Shri Ravindran (another customer of the Bank)

viii. Dividend directly collected by Bank Rs. 125 /-.

Solution:

Bank Reconciliation Statement of Shri Raman as on 31.03.2015

(Amount in Rs.)

Details	Amount	Amount
i. Balance as per Pass Book		10000

ADD

ii. Bank collected a cheque of Rs.500 /- on behalf of Shri Raman, but wrongly credited it to Shri Ravindran's Account (another customer)	500
v. The Credit balance of Rs.1,500 /- as on page 10 of the pass book was recorded on page 11 as a debit balance. (double impact )	3000
vi. The payment of a cheque of Rs.350 /- was recorded twice in the Pass Book.	350
ADD Total	3850	3850
LESS
iii. Bank recorded a cash deposit of Rs.2,589 /- as Rs. 2598 /- (difference amt)	9
iv. Withdrawal column of the Pass Book undercast by Rs.100 /-	100
vii. The Pass Book showed a credit for a cheque of Rs.1,000/- deposited by Shri Ravindran (another customer of the Bank)	1000
viii. Dividend directly collected by Bank Rs. 125 /-.	125
LESS : TOTAL	1234	1234
Balance as per Cash Book		12616

Railway Accounts Department Examinations