Cash Book

On checking Ram's Cash Book with the bank statement of his overdraft current account for the month of November 2014, you find the following : (a) Cash Book showed an overdraft of ₹16,200. (b) The payment side of the Cash Book undercast by ₹500. ( c) A cheque for ₹13,600 drawn on his saving deposit account has been wrongly recorded as drawn on current account in Cash Book. (d) Cheques amounting to ₹18,800 drawn and entered in the Cash Book had not been presented. (e ) Cheques amounting to ₹7,500 sent to the dark for collection though entered in the Cash Book, had not been credited by the bank. (f) bank charge of ₹150 as per bank statement of account had not been taken in the Cash Book. Deividend of the amount of ₹420 had been paid direct to the bank and entered in the Cash Book. You are requested to arrive at the balance as it would appear in the bank statement as on 30th November 2014.

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.