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 ?

Cash Book of Rajive showed an overdraft of Rs. 30,000 on 30th September, 2018 with his bank. On investigation it is found that : (i) Receipts side of Cash Book was undercast by Rs. 20,000 (ii) A cheque of Rs. 12,000 received from his customer and deposited into his bank was dishonor was passed in the Cash Book. (iii) Bank had debited Rs. 1,2800 as intrest on overdraft up to 30th September, 2018 but no entyry was passed in the Cash Book (iv) Cheque issued amounting to Rs. 14,000 had not been presented for payment to the Bank up to 30th September, 2018 (v) Cheques amounting to Rs. 10,000 entered on the Receipted for payment to the BAnk up to 30th September, 2018 (vi) A cheques for Rs. 6,000 drawn by another customer of the BAnk of similar name had been debite to the account of Rajive in error. You are required to: (1) Show the necessar adjustments to be made in the Cash Book by preparing Amended Cash Book, and balancing the same of 30th September , 2018 (2) To prepare BAmk Reconciliation Statement as on 30th September, 2018

Cash Book of Rajive showed an overdraft of Rs. 30,000 on 30th September, 2018 with his bank. On investigation it is found that : (i) Receipts side of Cash Book was undercast by Rs. 20,000 (ii) A cheque of Rs. 12,000 received from his customer and deposited into his bank was dishonor was passed in the Cash Book. (iii) Bank had debited Rs. 1,2800 as intrest on overdraft up to 30th September, 2018 but no entyry was passed in the Cash Book (iv) Cheque issued amounting to Rs. 14,000 had not been presented for payment to the Bank up to 30th September, 2018 (v) Cheques amounting to Rs. 10,000 entered on the Receipted for payment to the BAnk up to 30th September, 2018 (vi) A cheques for Rs. 6,000 drawn by another customer of the BAnk of similar name had been debite to the account of Rajive in error. You are required to: (1) Show the necessar adjustments to be made in the Cash Book by preparing Amended Cash Book, and balancing the same of 30th September , 2018 (2) To prepare BAmk Reconciliation Statement as on 30th September, 2018

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.

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.

Prepare Bank Reconciliation Statement from the following particular as on 31st March 2019 when Pass Book shows a debit balace or Rs. 2,500 (i) Cheque issued for Rs. 5,000 but put to 31s March, 2019 only Rs. 3,000 could be cleared. (ii) Cheques issued for Rs. 1,000 but omitted to be recorded in the Cash Book. (iii) Cheques deposited for Rs. 5,500 but cheques for Rs. 500 were collected on 4th April, 2019 (iv) A discouted Bill of Exchange disonoured Rs. 1,000 A cheque of Rs. 500 debited in Cash Book but omitted to be banked. (vi) Inteseted allowed by bank Rs. 200 but no entry was passed in the the Cash Book.

Bank Statement of a customer shows bank balance of Rs. 62,000 on 31st March, 2019. On comparing it with the Cash Book the following discreption were noted (i) Cheques were pain into the bank in March but were credited in Apirl: P-Rs. 3,500 ,Q -Rs. 2,500, R-Rs.2,000. (ii) Cheques issued in March were presented in April , X-Rs. 4,000, Q-Rs. 4,500 (iii) Cheque for Rs. 1,000 received fromf customer entered in the Cash Book but was not banked. (iv) Pass Book shows a debit of Rs. 1,000 for bank charges and credit of Rs. 2,000 as interest (v) Intreste on investment Rs. 2,500 collected by the bank appeared in the Pass Book. Prepare Bank Reconcilition Statement showing the balance as per Cash Book on 31st March, 2019.