On 31st March, 2019 the Cash Book of Gopal disclosed a balance of ₹12,580. On checkin entries in the Cash Book with the statement, it was ascertained that :
(i) Cheques amounting to ₹18,000 were drawn on 25th March, of which cheques of ₹4,800 were cashhed before 31st March.
(ii) Cheques for ₹18,000 were sent for collection out of which cheques for ₹8,200 wre credited by bank after 31st March.
(iii) An mamount of ₹5,000 paid directly into the merchant's accounte by a customer was not entered in the Cash Book.
(iv) On 31st March, cash was deposited into the bank ₹12,720 but the cashier debited the bank account with ₹12,270 by mistake.
(v) Dividend collected by bank out behalf ₹570 does not appear in the Cash Book.
(vi) ₹300 is entered in the bank statement as bank charges. This was recorded as ₹200 in thecash book.
You are required :
(i) to prepare the Amended Cash Book, and
(ii) then prepare a Bank Reconcilitaion Statement.

Answer

(i) Amended balance as per Cash Book ₹18,500;
(ii) Bank balance as per Pass Book ₹23,500.

Explanation

In item no.(iv), ₹540 will be recorded on the Debit Side of amened cash book.