The credit balance as per Cash Book is ₹1,500. Cheques for ₹400 were deposited but were not collected. The cheques issued but not presented were ₹100, ₹125 and ₹50. Balance as per Book will be :

Overdraft as per Cash Book is ₹10,000. Cheques deposited but not credited ₹2,500. Cheques issued but not encashed ₹3,500. What is the balace as per Pass Book ?

Mohan's bank reconciliation statement shows cheque deposited but not credited by bank of ₹ 3,800 and cheques issued but not presented by suppliers of ₹ 3,500. His bank balance as per Cash Book is ₹25,000. Balance as per pass book statement is

From the following particulars, prepare a bank reconciliation statement as on March 31, 2017. (a) Debit balance as per cash book is 10,000. (b) A cheque for 1,000 deposited but not recorded in the cash book. (c) A cash deposit of 200 was recorded in the cash book as if there is not bank, column therein. (d) A cheque issued for 250 was recorded as 205 in the cash column. (e) The debit balance of 1,500 as on the previous day was brought forward as a credit balance. (f) The payment side of the cash book was under cast by 100. (g) A cash discount allowed of 112 was recorded as 121 in the bank column. (h) A cheque of 500 received from a debtor was recorded in the cash book but not deposited in the bank for collection. (i) One outgoing cheque of 300 was recorded twice in the cash book.

Rim Zim Ltd. Maintains a current with the State Bank of India. On 31st March, 2017, the bank column of its cash book showed a debit balance of ₹1,54,300. Howerver, the bank statement showed a different balance as on that dete. The follwing were the reasons for the difference , (i) Cheques deposited, but not yet credited by the bank. ₹ (ii) Cheques issued, but not yet presented for payment 75,450 (iii) Bank charged not yet recorded int eh cash book 80,760 (iv) Cheques received by the bank directly from trade debtors 1,35,200 (v) Insurance premimum paid by the bank as per standing instructions, but not yet recorded in the cash book. 15,400 (vi) Dividend collected by the bank but not yet recorded in the cash book Find out the balance as per the bank statement as on 31st March, 2017

On 31st March 2017, the bank balance as per Rajesh Chauhan's Cash Book was ₹ 17,280 Debit. On comparing the Cash Book the Pass, folloiwng defferenecs were found :- 1. Cheques for ₹8,400 sent for collection have not been cleared by the bank so far. 2. Cheques issued but not yet presented for payment ₹5,600. 3. There is a debit of ₹80 in the Pass Book for Bank Charges, but not recorded in the Cash Book. 4. Bank has creadited ₹240 for interset in the Pass Book but these are also not recorded in Cash Book. 5. A customer deposited ₹2,000 direct in teh Bank but these were recorded only in Pass Book. 6. According to standing orders of Rajesh Chauhan, the Bank has made the following payments by debiting his account :- I. Club Fees ₹500 II. Life Insurance Premium ₹2, 500. Prepare a Bank Reconcilitaion Statement as on 31st March 2017.

From the following particulars prepare a bank reconciliation statement of Govil as on 31st December, 2014. Balance as per Pass Book on 31st December 2014 is 8,500. Cheques for 5,100 were issued during the month of December but of these cheques for 1,200 were presented in the month of January 2015 and one cheque for 200 was not presented for payment. Cheques and cash amounting to 4,800 were deposited 800 into bank directly. The bank credited the merchant for ₹200 as interst and has debited him for ₹30 as bank charges for which there are no correponding entries in Cash Book.