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Issued a cheque for 8,000 to pay rent. T...

Issued a cheque for 8,000 to pay rent. The account to be debited is ............

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On 31 st March, 2019 bank column of the Cash Book showed a debite balance of ₹4900. Banke Stattement of Pass Book showed credit blance ₹ 37,400. Entries in the Cash Book and Pass were compared and following differences were idntified : (i) Cheques of Syam ₹ 9,000 and of Mohan ₹ 15,000 were deposited in the bank but were not collected up to 31 st March, 2019 (ii) Ramesh, a debtor, deposited a cheque of ₹ 8,000 directly into the bank. (iii) Bank had credite4d ₹ 500 as interest which was not recorded in Cash Bank. (iv) Cheque for ₹ 10,000 issued to Radhey Shyam was not presented for payment. (v) Bank debited the accunt by ₹ 6,000 being insurance premium aid as per standing instruction. (vi) Bank debited the account by ₹7,000 being bank charges. You are required to prepare Bank Reconciliation Statement as on 31at March, 2019 .

Prepare a Bank Reconciliation Statement from the following particulars as on 31st March 2015 : (i) Cheques were deposited into bank of 25th March for ₹20,000. Out of these cheques for ₹8,000 were cleared on 4th April, cheques for ₹6,000 on 6th April and one cheque for ₹1,400 was dishonoured on 7th April. (ii) Cheques amounting to ₹12,000 were issued in March, out of which cheques for ₹2,000 were encashed upto 31st March. (iii) A bill for ₹5,000 (discounted with the bank in January) Dishonoured on 30th March 2015 and noting charges paid by bank ₹50. No information regarding the dishonour was received from the bank in March 2015. (iv) Cheque issued to a creditor for ₹2,000 was through mistake entered in the cash column of the Cash Book. The same has not been presented for payment till today. (v) Receipt side of the Cash Book (bank column) was undercast by ₹100. (vi) Bank has paid a bill payable amounting to ₹2,500 but is has not been entered in the Cash Book. (vii) A cheque for ₹2,000 issued to Mr. X was omitted to be recorded in Cash Book. (viii) Dr. balance as per Pass Book was ₹7,200.