Ramessh has his account at Punjab National Bank, Delhi. According to his Cash Book, his bank balance ofn 31st March, 2019 was Rs. 72,950. He sent cheques for Rs. 90,075 to his bank for collection but cheques amounted to Rs. 43,769 were not collected by that date. Out of the cheques issued by him in payment of his date, cheques for Rs. 29,344 were not presented for payment. Prepare Bank Reconciliation Statement

On March 31, 2017, Rakesh had on overdraft of 8,000 as shown by his cash book. Cheques amounting to 2,000 had been paid in by him but were not collected by the bank. He issued cheques of 800 which were not presented to the bank for payment. There was a debit in his passbook of 60 for interest and 100 for bank charges. Prepare bank reconciliation statement

On 1st January, 2019 Naresh had on overdraft of Rs. 40,000 as shown by his Cash Book in the Book column. Cheques amounting to Rs. 10,000 had been deposited by him but were not collected to the bank by 1st January, 2019. He issued chequs of Rs. 7,000 which were not presented to the bank for payment up to that day. There was also a debit in his Pass Book of Rs. 600 for intrested and Rs. 500 for bank charges Prepare a Bank Reconciliation Statement

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

From the following particulars, aserctain the bank balance as per Pass Book as on 31st March, 2019 ,(a) without correcting the Cash Book balance and (b) after correcting the Cash Book balance : (i) The bank balace as per Cash Book on 31st March. 2019 Rs. 40,000 (ii) Cheques issued but not encashed up to 31st March, 2019 amounted to Rs. 10,000 (iii) Cheques paid into the bank, but not cleared up to 31st March, 2019 amouted to Rs. 15,000 (iv) Interset on investments collected by the bank but not entered in the Cash Book Rs. 500 (v) Cheques deposited in the bank but not entered in the Cash Book Rs. 12,500 (vi) Bank charges debited in the Pass Book but not entered in the Cash Book Rs. 100

Following infrormation has been given by Rajendera. Prepare a Bank Reconciliation Statement as on 31st March, 2019 showing balance as per the Cash Book. (i) Debit balance shown by Bank Statement Rs. 17,800. (ii) Cheques of Rs. 21,00 were issued in the last week of March but only cheques of Rs. 14,800 were presented for payment. (iii) Cheques of Rs. 10,750 were presented to the bank. Out of them a cheque of Rs. 4,200 was credited in the first week of April , 2019 (iv) A cheque of Rs. 1,200 was debited in the Cash Book but was not presented in the bank. (v) Insurance premium paid by the bank Rs. 1,450 as per standing instruction. (vi) A Bill of Exchange of Rs. 6,200 which discounted with the bank was returned dishonourd but no entry was made in the Cash Book ltb rgt (vii) A draft for Rs. 5,000 favouring Basu Brothers was issued by the bank levying bank charges of Rs 100 . In the books, entry for Rs. 5,000 was recorded. (viii) Rs. 400 for bank charges were recorded twice in Cash Book and Bank charges of Rs. 350 were not recorded in Cash Book.

Following infrormation has been given by Rajendera. Prepare a Bank Reconciliation Statement as on 31st March, 2019 showing balance as per the Cash Book. (i) Debit balance shown by Bank Statement Rs. 17,800. (ii) Cheques of Rs. 21,00 were issued in the last week of March but only cheques of Rs. 14,800 were presented for payment. (iii) Cheques of Rs. 10,750 were presented to the bank. Out of them a cheque of Rs. 4,200 was credited in the first week of April , 2019 (iv) A cheque of Rs. 1,200 was debited in the Cash Book but was not presented in the bank. (v) Insurance premium paid by the bank Rs. 1,450 as per standing instruction. (vi) A Bill of Exchange of Rs. 6,200 which discounted with the bank was returned dishonourd but no entry was made in the Cash Book ltb rgt (vii) A draft for Rs. 5,000 favouring Basu Brothers was issued by the bank levying bank charges of Rs 100 . In the books, entry for Rs. 5,000 was recorded. (viii) Rs. 400 for bank charges were recorded twice in Cash Book and Bank charges of Rs. 350 were not recorded in Cash Book.

Kumar find that the bank balance shown by his cash book on December 31, 2017 is 90,600 (Credit) but the passbook shows a difference due to the following reason: A cheque (post dated) for 1,000 has been debited in the bank column of the cash book but not presented for payment. Also, a cheque for 8,000 drawn in favour of Manohar has not yet been presented for payment. Cheques totaling 1,500 deposited in the bank have not yet been collected and cheque for 5,000 has been dishonoured.