Credit balance of bank account in cash book shows :

On 31st March, 2019 the bank column of the Cash Book of Mr. Rajesh showed a debit balance of ₹5,200. On examining the Pass Book you find that : (i) Cheques of ₹20,000 were sent to bank for collection, Out of these cheques of ₹4,000 and of ₹5,000 were credited respectively on 5th April and 6th April respecrtively and the remaining cheques were credited before 31st March. (ii) A cheque for ₹7,500 received from a customer although entered in the bank column of the Cash Book, was omitted to be paid into the bank. (iii) Cheques drawn fro ₹25,000 were not presented for payment. (iv) Credit side of the bank column of the Cash Book was overcast by ₹100. (v) A B/P for ₹3,600 has been paid by the bank, but not yet recorded in the Cash Book. (vi) No entry has been made in the Cash Book to record the dishonour on 28th March 2019, of a cheque for ₹5,400 received from a customer. (vii) A cheque for ₹2,500 issued to a creditor was wrongly entered in the cash column of the Cash Book. (viii) In the Cash Book. bank charges of ₹200 were entered twice while another bank charge of ₹500 was not recorded at all. You are required to show the necessary correction in the Cash Book and to prepare a statement reconciling the ameded cash balanc with that shown in bank Pass Book.

On 31st March, 2019 Bank Statement of Dinesh showed credit balance of ₹ 15,650 whereas Cash Book showed debit balance of ₹ 15,200. The reasons for the differences were: (i) Cheques issued to Roshan for ₹ 6,000 and to Daniel for ₹ 3,840 were not presented for payment (ii) Bank charged ₹ 350 as bank charges. (iii) Nitesh directly deposite ₹8,160 into the Bank Account of Dinesh which was not entered in the Cash Book. ltbr (iv) Two cheques one from Shyam for ₹ 5,150 and another from Kailash for ₹ 12,500 were collected by bank in the first week of April, 2019 although they were banked on 25th March ,2019 (v) Interest credited by bank ₹ 540 Prepare Bank Reconciliation Statement as on 31st March, 2019

On 31st March, 2019 Bank Statement of Dinesh showed credit balance of ₹ 15,650 whereas Cash Book showed debit balance of ₹ 15,200. The reasons for the differences were: (i) Cheques issued to Roshan for ₹ 6,000 and to Daniel for ₹ 3,840 were not presented for payment (ii) Bank charged ₹ 350 as bank charges. (iii) Nitesh directly deposite ₹8,160 into the Bank Account of Dinesh which was not entered in the Cash Book. ltbr (iv) Two cheques one from Shyam for ₹ 5,150 and another from Kailash for ₹ 12,500 were collected by bank in the first week of April, 2019 although they were banked on 25th March ,2019 (v) Interest credited by bank ₹ 540 Prepare Bank Reconciliation Statement as on 31st March, 2019

On checking Ram's Cash Book with the bank statement of his overdraft current account for the month of November 2014, you find the following : (a) Cash Book showed an overdraft of ₹16,200. (b) The payment side of the Cash Book undercast by ₹500. ( c) A cheque for ₹13,600 drawn on his saving deposit account has been wrongly recorded as drawn on current account in Cash Book. (d) Cheques amounting to ₹18,800 drawn and entered in the Cash Book had not been presented. (e ) Cheques amounting to ₹7,500 sent to the dark for collection though entered in the Cash Book, had not been credited by the bank. (f) bank charge of ₹150 as per bank statement of account had not been taken in the Cash Book. Deividend of the amount of ₹420 had been paid direct to the bank and entered in the Cash Book. You are requested to arrive at the balance as it would appear in the bank statement as on 30th November 2014.

On 30th June, 2019 bank clumn of the Cash Book Showed balance of Rs. 12,000 but the Pass Book showed a different balance dut to the following reasons: (i) cheques paid into the bank Rs. 8,000 but out of these only cheques of Rs. 6,500 credited by bankers. (ii) The receipts column of the Cash Book undercast by Rs. 200 (iii) On 29th June, a custmoer deposited Rs. 3,000 directly in the Bank Account but it was entered in the Pass Book only. (iv) Cheques of Rs. 9,200 were issued of which Rs. 2,200 were presented for payment on 15th July, (v) Pass Book shows a credit of Rs. 330 as intrested and a debit or Rs. 60 bank charges. Prepare Bank Reconciliation Statement as on 30th June, 2019