On 31st March, 2015 the Pass Book of Mr. Janaki Dass showed a credit balance or ₹20,000. Prepare a Bank Reconciliation Staement from the following information :
(i) Cheques amounting to ₹15,000 were drawn in March 2015, out of which cheques for ₹5,500 were presente for payment on 3rdf April.
(ii) A cheque for ₹5,475 was deposited into the bank, but wrongly entered in the Cash Book as ₹5,745.
(iii) A cheque of ₹5,000 which was received from a customer was entered in the cash column of the Cash Book in March 2015 but was omitted to be banked in the month of March.
(vi) A B/P of ₹10,000 was retired by the bank under a rebate of ₹100 but the full amount of bill was credited in the Cash Book twice ₹200.

Answer

Debit balance as per Cash Book ₹200.

Explanation

There will be no effet of item No. (iii) on Bank Reconcilition Statement.
(2) In item No. (iv) bank has paid ₹9,000 on out behalf whereas we have recorded ₹10,000 in the Cash Book. As such, ₹100 will be recorded in minus column while preparing the Bank Reconciliation Statement.