On examining the Bank Statement of Green Ltd., it is found that the balance shown on 31st March, 2019 differs from the bank balance of Rs. 23,650 shown by the Cash Book on that date, From a detailed comparsion of the entries it is found that:
(i) Rs. 2,860 is entered in the Cash Book as paid into the bank on 31st March, 2019 but not credited by the bank until the following day.
(ii) Bak charges of Rs.70 on 31st March, 2019 are not entered in the Cash Book
(iii) A bill for Rs. 5,500 discouanted with the bank is entered in the Cash Book without recording the discount charges or Rs. 270
(iv) Cheques totalling Rs. 16720 were issued by the company and duly recorded in the Cash Book before 31st March, 2019 but had not been presented at the Bank for payment until aftert that date
(v) On 25th March, 2019 a debtor paid Rs. 1,000 into the Company's Bank is settelement of his account but no entry was made in the Cas Book of the comany in respect of this.
(vi) Np entry has been made in the Cash Book to record the dishnour on 15th March, 2019 of cheque for Rs. 550 received form Ram, Babu
Parepare a Bank Reconciliation Statement as on 31st March, 2019