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.

Answer

Amended balance as per Cash Book (Cr.) ₹ 6,500 ; Pass Book Cr. Balane ₹2,000.