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Cheques deposited but not collected will...

Cheques deposited but not collected will result in increasing the balance of the cash book when compared to passbook.

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Overdraft as per Cash Book is ₹10,000. Cheques deposited but not credited ₹2,500. Cheques issued but not encashed ₹3,500. What is the balace as per Pass Book ?

From the following particulars, prepare a bank reconciliation statement as on March 31, 2017. (a) Debit balance as per cash book is 10,000. (b) A cheque for 1,000 deposited but not recorded in the cash book. (c) A cash deposit of 200 was recorded in the cash book as if there is not bank, column therein. (d) A cheque issued for 250 was recorded as 205 in the cash column. (e) The debit balance of 1,500 as on the previous day was brought forward as a credit balance. (f) The payment side of the cash book was under cast by 100. (g) A cash discount allowed of 112 was recorded as 121 in the bank column. (h) A cheque of 500 received from a debtor was recorded in the cash book but not deposited in the bank for collection. (i) One outgoing cheque of 300 was recorded twice in the cash book.