[" A cheque of "₹20,000" is received from Deepika and the same is endorsed "10],[" Zareen.How it will be recorded in cash book? "]

A Cheque of Rs. 20,000 is received from Gitika and the same is endorsed to Zubeda. How it will be recorded in Cash Book ?

Prepare a Bank Reconciliation Statement of Ruchika Let. as on 31st March, 2017 from the following information : 1. Credit Balance (Overdraft) as per Cash Book ₹25,000. 2. Cheques paid into bank for collection ₹24,000 could only be collected in March, 2017. 3. A cheque of ₹3,500 issued to a Creditor, was entered by mistake in the Cash Column. 4. A Cheque of ₹10,000 issued on 22nd March was not presented for payment whereas it was recorded twice in the Cash book. A bill receivable for ₹8,000 previously in the Pass Book amount to ₹125. 6. In the Cash Book, a bank charge of ₹150 was recorded twice while anoter bank charge of ₹40 was not recorded at all.

On 31st March 2015 your bank Pass Book shoed a balance of 6,000 to your credit. Before that you had issued cheques amounting to 101,500 of which cheques worth ₹2,000 of which cheque of ₹800 paid by you into bank on 29th March is not yet credited in Pass Book. You had also received a cheque for ₹160 which although entered by you in th bank column of the Cash Book, was omitted to be paid into the bank. On 31st march a cheque of ₹250 received by you was paid into the bank but the same was omitted to be entered in the cash book. There was a credit of ₹85 for interest on current account and debit of ₹10 for bank charges. Draw up a Reconciliation Statement showing adjustment between your Cash Book and Pass book.

On 31st March, 2019 the bank column of the Cash Book of Mr. Rajesh showed a debit balance of ₹5,200. On examining the Pass Book you find that : (i) Cheques of ₹20,000 were sent to bank for collection, Out of these cheques of ₹4,000 and of ₹5,000 were credited respectively on 5th April and 6th April respecrtively and the remaining cheques were credited before 31st March. (ii) A cheque for ₹7,500 received from a customer although entered in the bank column of the Cash Book, was omitted to be paid into the bank. (iii) Cheques drawn fro ₹25,000 were not presented for payment. (iv) Credit side of the bank column of the Cash Book was overcast by ₹100. (v) A B/P for ₹3,600 has been paid by the bank, but not yet recorded in the Cash Book. (vi) No entry has been made in the Cash Book to record the dishonour on 28th March 2019, of a cheque for ₹5,400 received from a customer. (vii) A cheque for ₹2,500 issued to a creditor was wrongly entered in the cash column of the Cash Book. (viii) In the Cash Book. bank charges of ₹200 were entered twice while another bank charge of ₹500 was not recorded at all. You are required to show the necessary correction in the Cash Book and to prepare a statement reconciling the ameded cash balanc with that shown in bank Pass Book.

Prepare Bank Reconcilation Statement from the details given below and ascertain the balance as per Gami's Cash Book as on 31st March, 2019 : (i) Bank overdraft balance as per Pass Book was Rs. 12,000 whereas Cash Book showed credit balance of Rs. 30. 760 (ii) Cheqeus to creditors amounting to Rs. 20,000 in the month of March, 2019 of which cheques wrorth Rs. 3,000 were presentd to the bank up to 31st March, 2019 (iii) A cheque of Rs. 6,000 received from Raj was deposited in the Bank Account on 26th March, 2019 but no entry was passed in the Cash Book. The same was collected and credited to Gami's Account on 29th March , 2019 (vi) A cheque of Rs. 2,000 received from Baria on 20th March, 2019 was recorded in the discount column of the Cash Book and was not banked. (v) A bank draft for Rs. 5,000 favouring Rajesh was taken and recorded in Cash Book. But, bank charges of Rs. 40 were not recorded. (vi) The pass Book showed that the bank had collected Rs. 4,000 as interest on Goverment Securities. The bank had charged intested Rs. 500 and bank charges Rs. 200. These were not recorded in the Cash Book. (vii) Gami had issued chaque of Rs. 7,5000 as his LIC premium. Thc cheque was dishonourd due to technical reasons. He paid cash of LIC aagainst the dishonoured cheque. No entry was passed in the Cash Book for dishonour of cheque.

Prepare Bank Reconcilation Statement from the details given below and ascertain the balance as per Gami's Cash Book as on 31st March, 2019 : (i) Bank overdraft balance as per Pass Book was Rs. 12,000 whereas Cash Book showed credit balance of Rs. 30. 760 (ii) Cheqeus to creditors amounting to Rs. 20,000 in the month of March, 2019 of which cheques wrorth Rs. 3,000 were presentd to the bank up to 31st March, 2019 (iii) A cheque of Rs. 6,000 received from Raj was deposited in the Bank Account on 26th March, 2019 but no entry was passed in the Cash Book. The same was collected and credited to Gami's Account on 29th March , 2019 (vi) A cheque of Rs. 2,000 received from Baria on 20th March, 2019 was recorded in the discount column of the Cash Book and was not banked. (v) A bank draft for Rs. 5,000 favouring Rajesh was taken and recorded in Cash Book. But, bank charges of Rs. 40 were not recorded. (vi) The pass Book showed that the bank had collected Rs. 4,000 as interest on Goverment Securities. The bank had charged intested Rs. 500 and bank charges Rs. 200. These were not recorded in the Cash Book. (vii) Gami had issued chaque of Rs. 7,5000 as his LIC premium. Thc cheque was dishonourd due to technical reasons. He paid cash of LIC aagainst the dishonoured cheque. No entry was passed in the Cash Book for dishonour of cheque.