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.