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The debit balance of the bank account as...

The debit balance of the bank account as per the cash book should be equal to the credit balance of the account of the business in the books of the bank.

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Credit balance of bank account in cash book shows :

From the following particulars, prepare the bank reconciliation statement of Shri Krishan as on March 31, 2017. (a) Balance as per passbook is 10,000. (b) Bank collected a cheque of 500 on behalf of Shri Krishan but wrongly credited it to Shri Kishan’s account. (c) Bank recorded a cash book deposit of 1,589 as 1,598. (d) Withdrawal column of the passbook under cast by 100. (e) The credit balance of 1,500 as on the pass-book was recorded in the debit balance. (f) The payment of a cheque of 350 was recorded twice in the passbook. (g) The pass-book showed a credit balance for a cheque of 1,000 deposited by Shri Kishan

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.