The cash book shows a bank balance of 7,800. On comparing the cash book with passbook the following discrepancies were noted:
(a) Cheque deposited in bank but not credited 3,000
(b) Cheque issued but not yet present for payment 1,500
( c) Insurance premium paid by the bank 2,000
(d) Bank interest credit by the bank 400
(e) Bank charges 100
(d) Directly deposited by a customer 4,000

Cash Book shows a balance of Rs. 12,500. On comparing the Cash Book with the Pass Book, following discrepanices were noted: {:(,,Rs.),((i), "Cheques issued but not yet presented for payment.","6,000"),((ii),"Cheques depostied in the bank but not collected.", "9,000"),((iii),"Bank paid insurance premium." , "5,000"),((iv),"Bank charges.","300"),((v),"Directly deposited by customer.","8,000"),((vi),"Cash discount allowed of Rs. 200 was recorded on the debit side of the Bank column.", ""):}

Cash Book shows a balance of Rs. 12,500. On comparing the Cash Book with the Pass Book, following discrepanices were noted: {:(,,Rs.),((i), "Cheques issued but not yet presented for payment.","6,000"),((ii),"Cheques depostied in the bank but not collected.", "9,000"),((iii),"Bank paid insurance premium." , "5,000"),((iv),"Bank charges.","300"),((v),"Directly deposited by customer.","8,000"),((vi),"Cash discount allowed of Rs. 200 was recorded on the debit side of the Bank column.", ""):}

Find out the Bank Balance as per Cash Book from the following particulars: (i) Overdraft as per Pass Book = ₹5,000 (ii) Cheques deposited into the bank but not credited = ₹2,000

On 31st December, 2014 the Cash Book of Gopal showed debit balance of 12,000. On comparing the Cash Book with the Pass Book, the following decrepancies were noted :- (a) Cheques were issued for ₹15,000, but of them cheques for ₹7,700 have not yet been presented. (b) chequs for ₹8,000 were deposited in bank but of these cheques for ₹2,000 were not recorded not in the Cash Book. (c ) Cheques deposited in bank but not credited ₹3,800. (d) A cheque for ₹350 was paid into bank but bank credited the amount with ₹350 by mistake. (e) Bank received interest on debentures on behalf of Fopal amounting to ₹300. (f) It was also found thet the total of one page on the payment side of the Cash Book was ₹4,520 but it w written on the next page as ₹5,420 but it was written on the next page as ₹5,420. Prepare a Bank Eonciliation Statement.

Rim Zim Ltd. Maintains a current with the State Bank of India. On 31st March, 2017, the bank column of its cash book showed a debit balance of ₹1,54,300. Howerver, the bank statement showed a different balance as on that dete. The follwing were the reasons for the difference , (i) Cheques deposited, but not yet credited by the bank. ₹ (ii) Cheques issued, but not yet presented for payment 75,450 (iii) Bank charged not yet recorded int eh cash book 80,760 (iv) Cheques received by the bank directly from trade debtors 1,35,200 (v) Insurance premimum paid by the bank as per standing instructions, but not yet recorded in the cash book. 15,400 (vi) Dividend collected by the bank but not yet recorded in the cash book Find out the balance as per the bank statement as on 31st March, 2017

On 31st March 2017, the bank balance as per Rajesh Chauhan's Cash Book was ₹ 17,280 Debit. On comparing the Cash Book the Pass, folloiwng defferenecs were found :- 1. Cheques for ₹8,400 sent for collection have not been cleared by the bank so far. 2. Cheques issued but not yet presented for payment ₹5,600. 3. There is a debit of ₹80 in the Pass Book for Bank Charges, but not recorded in the Cash Book. 4. Bank has creadited ₹240 for interset in the Pass Book but these are also not recorded in Cash Book. 5. A customer deposited ₹2,000 direct in teh Bank but these were recorded only in Pass Book. 6. According to standing orders of Rajesh Chauhan, the Bank has made the following payments by debiting his account :- I. Club Fees ₹500 II. Life Insurance Premium ₹2, 500. Prepare a Bank Reconcilitaion Statement as on 31st March 2017.

Mohan's bank reconciliation statement shows cheque deposited but not credited by bank of ₹ 3,800 and cheques issued but not presented by suppliers of ₹ 3,500. His bank balance as per Cash Book is ₹25,000. Balance as per pass book statement is