Opened a bank account in State Bank of India with an amount of 4,80,000. Analysis of transaction: This transaction increases the cash at bank (assets) and decreases cash (asset) by 4,80,000.

Credit balance of bank account in cash book shows :

The Ratio between cash in hand and total assets maintained by the banks is called :

Prepare Cash Book with Bank Column of Bharti, Lucknow from the following transactions:

On 31st March 2019, the bank cloumn of the Cash Book of Mr. Sanjeev disclosed an overdraft balance of ₹8,300. On examining the Cash Book and bank statement you find that : (i) Cheques were deposited into bank for ₹16,000, but of these cheques for ₹4,600 were cleared and credited in April 2019. (ii) Cheques were issued for ₹7,500, out of which chequs for ₹6,000 had been presented for payment in March 2019. (iii) In March Mr. Sanjeev had disconunted with bank a bill of exchange for ₹10,000 shown had entered this amount in the Cash Book, but the proceeds credited, as shown by the Pass Book, amounted to ₹9,600. (iv) No entry in made in the Cash Book of an amount of ₹6,100 directly deposited by a custor in the bank account. (v) Bank column of the payment side the Cash Book was undercast by ₹1,000. (vi) Payment of incurance premium of ₹2,000 and recept of insurance claim of ₹8,000 appear in the Pass Book but not entered in the Cash Book. (vii) A cheque for ₹3,500 issued to Mr. X was omitted in the cash column of the Cash Book. (viii) A cheque for ₹2,800 issued to Mr. Y was entered in cash cloumn of the Cash Book. Make the apropriate adjstments in the Cash Book prepare a bank reconciliation statement with the Amended Cash Book balance as on 31st March 2019.

The Banks are required to maintain a certain ratio between their cash in hand and total assets. This is called :

Record the following transaction in a bank column cash book for December 2016:

From the following particulars, ascertain the Bank balance as per bank Statement as on 31st March, 2019 (a) without adjusting the Cash Book balance and (b) after adjusting the Cash Book balance : (i) Bank balance ae per Cash Book on 31st March, Rs. 80,000 (ii) Cheques issued but not encahsed up ot 31st March, 2019 amounted to Rs. 20,000 (iii) Cheques piad into the bank but not cleared up to 31st March, 2019 amounted to Rs. 30,000 (iv) Intrest on investments collected by the bank but not recorded in the Cash Book Rs. 1,000. (v) Cheques deposited in the bank but not recorded in the Cash Book Rs. 25,000 (vi) Bank Charges debited in the Bank Statement but not recordded in Cash Book Rs. 200 (vii) A bill for Rs. 20,000 was discounted with the Bank and recorded in the Cash Book as Rs. 20,000. The proceeds credited by Bank to the account was Rs. 18,500

From the following particulars, ascertain the Bank balance as per bank Statement as on 31st March, 2019 (a) without adjusting the Cash Book balance and (b) after adjusting the Cash Book balance : (i) Bank balance ae per Cash Book on 31st March, Rs. 80,000 (ii) Cheques issued but not encahsed up ot 31st March, 2019 amounted to Rs. 20,000 (iii) Cheques piad into the bank but not cleared up to 31st March, 2019 amounted to Rs. 30,000 (iv) Intrest on investments collected by the bank but not recorded in the Cash Book Rs. 1,000. (v) Cheques deposited in the bank but not recorded in the Cash Book Rs. 25,000 (vi) Bank Charges debited in the Bank Statement but not recordded in Cash Book Rs. 200 (vii) A bill for Rs. 20,000 was discounted with the Bank and recorded in the Cash Book as Rs. 20,000. The proceeds credited by Bank to the account was Rs. 18,500