Q.1 Prepare BRS as on 31st July 2011 (1) Balance as per Cash Book is Rs. 25,000 as on 31st July 2011..
(2) Cheques for Rs. 15,000 were deposited into the Bank in the month of July but only
cheques for Rs. 11,000 were credited by the bank till 31st July 2011.
(3) Cheques issued for Rs. 13,000 in July, out of which a cheque for Rs. 3,800 was presented
for payment on 3rd August.
(4) Bank charged Rs. 50 as Bank charges and credited interest of Rs. 370.
(5) A customer directly deposited Rs. 1,550 in firm's bank A/c.
(6) Bank paid the Insurance Premium of Rs. 1,200 as per standing instructions on 25.07.2011.​