On 1st January, 2019 Naresh had on overdraft of Rs. 40,000 as shown by his Cash Book in the Book column. Cheques amounting to Rs. 10,000 had been deposited by him but were not collected to the bank by 1st January, 2019. He issued chequs of Rs. 7,000 which were not presented to the bank for payment up to that day. There was also a debit in his Pass Book of Rs. 600 for intrested and Rs. 500 for bank charges
Prepare a Bank Reconciliation Statement

On Ist January 2017, Rakesh had an overdraft of 8,000 as showed by hisc ash book. Cheques amounting to 2,000 had been paid in by him but were not collected by the bank by January 01, 2017. He issued cheques of 800 which were not presented to the bank for payment up to that day. There was a debit in his passbook of 60 for interest and 100 for bank charges. Prepare bank reconciliation statement for comparing both the balance.

On March 31, 2017, Rakesh had on overdraft of 8,000 as shown by his cash book. Cheques amounting to 2,000 had been paid in by him but were not collected by the bank. He issued cheques of 800 which were not presented to the bank for payment. There was a debit in his passbook of 60 for interest and 100 for bank charges. Prepare bank reconciliation statement

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

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

Jagdeep Singh' s Cash Book on 31st March, 2019 showed an overdraft balance of Rs. 12,100 in his Account No. 1 in the bank On investigation it is found that: (i) Cheque drawn amounting to Rs. 4,200 had not been presened to the bank for payment (ii) Cheque for Rs. 3,600 eneted in the Cash Book and paid into the bank had not been credited by the bank. (iii) Receipts side of the Cah Book had been un dercast by Rs. 1,000 (iv) Bank charges of Rs. 50 entered in the Bank Statement had not been en entered in the Cash Book. (v) A cheque for Rs. 5,200 drawn in the Account No. 1 had been charged by the bank erroneously to Account No. 2 (vi) Dividend of Rs. 300 paid directly to the bank had not been entered in the Cash Book (vii) A cheque for Rs. 700 received from a debtor paid into the bank, dishonoured and shown as such by the bank out no entry of dishonour had been made in the Cash Book (viii) A cheque for Rs. 420 drawn by another customer of the bank bearing the same name had been charged to Jagdeep Singh's BAnk Account by error, You are rquired to: (a) show the necessary adjustments to be made in the Cash Book, andd (b) Prepare a Bank Reconciliation Statement for Account No.1 as no 31st March , 2019

Jagdeep Singh' s Cash Book on 31st March, 2019 showed an overdraft balance of Rs. 12,100 in his Account No. 1 in the bank On investigation it is found that: (i) Cheque drawn amounting to Rs. 4,200 had not been presened to the bank for payment (ii) Cheque for Rs. 3,600 eneted in the Cash Book and paid into the bank had not been credited by the bank. (iii) Receipts side of the Cah Book had been un dercast by Rs. 1,000 (iv) Bank charges of Rs. 50 entered in the Bank Statement had not been en entered in the Cash Book. (v) A cheque for Rs. 5,200 drawn in the Account No. 1 had been charged by the bank erroneously to Account No. 2 (vi) Dividend of Rs. 300 paid directly to the bank had not been entered in the Cash Book (vii) A cheque for Rs. 700 received from a debtor paid into the bank, dishonoured and shown as such by the bank out no entry of dishonour had been made in the Cash Book (viii) A cheque for Rs. 420 drawn by another customer of the bank bearing the same name had been charged to Jagdeep Singh's BAnk Account by error, You are rquired to: (a) show the necessary adjustments to be made in the Cash Book, andd (b) Prepare a Bank Reconciliation Statement for Account No.1 as no 31st March , 2019

On 31st March, 2019, Cash Book of a merchant showed bank overdraft of Rs. 1,72,985. On comparing the Cash Book with Bank Statement, following discrepancies were noted. (i) Cheques issued for Rs. 60,000 were not presented in the bank till 7th April 2019 (ii) Cheques amounting to Rs.75,000 were not presented in the bank but were not collected (iii) A cheque of Rs. 15,000 received from Mahesh Chand and deposited in the bank was dishonoured but the non-payment advice was not received from the bank till 1st April, 2019. (iv) Rs. 1,50,000 being the proceeds of a bill receivable collected appared in the Pass Book but not in the Cash Book , (v) Bank charges Rs. 1,500 and intrest overdraft Rs. 8,500 appeared in the Pass Book but not in the Cash Book (vi) Overdraft b alance as per Cash Book of Rs. 500 pm 28thh Feburay, 2019 was wrongly carried forward as debit balance. The error was noted at the time of preparing the Bank Reconciliation Statement as on 31st March, 2019 Prepare Bank Reconciliation Statement

On 31st Jaunary, 2019, the Pass Book of Rajender shows a debit balance of Rs. 41,000. Prepare Bank Reconcilation Statement from the following particulars: (i) Cheques amounting to Rs. 15,600 were drawn on 27th January, 2019. Out of which cheques for Rs. 11,000 were encashed up to 31st January, 2019 (ii) A wrong denit Rs. 800 has been given by the bank in the Pass Book (iii) A cheque for Rs. 200 was credited in the Pass Book but was not recorded in the Cash Book. (iv) Cheques amounting to Rs. 21,000 were deposited for collection. But out of these, cheques for Rs. 7,400 have been redited in the Pass Book on 5th February, 2019. (v) A cheque for Rs. 1,000 was returned dshounourd by the bank and was debited in the Pass Book only. (vi) Interest on overdraft and bank charges amounted to Rs. 100 were not ientered in the Cash Book. (viii) A cheque of Rs. 500 debited in the Cash Book was omitted to be banked.

On 31st Jaunary, 2019, the Pass Book of Rajender shows a debit balance of Rs. 41,000. Prepare Bank Reconcilation Statement from the following particulars: (i) Cheques amounting to Rs. 15,600 were drawn on 27th January, 2019. Out of which cheques for Rs. 11,000 were encashed up to 31st January, 2019 (ii) A wrong denit Rs. 800 has been given by the bank in the Pass Book (iii) A cheque for Rs. 200 was credited in the Pass Book but was not recorded in the Cash Book. (iv) Cheques amounting to Rs. 21,000 were deposited for collection. But out of these, cheques for Rs. 7,400 have been redited in the Pass Book on 5th February, 2019. (v) A cheque for Rs. 1,000 was returned dshounourd by the bank and was debited in the Pass Book only. (vi) Interest on overdraft and bank charges amounted to Rs. 100 were not ientered in the Cash Book. (viii) A cheque of Rs. 500 debited in the Cash Book was omitted to be banked.

On 31st March, 2019 the Pass Book of Madan shows a debit balance of Rs. 41,000, Prepare Bank Reconciliation Statement from the following particulars: (i) A wrong debit of Rs. 15,600 were drawn onn 27th March, 2019 .Out of which cheque for Rs. 11,000 were encashed up to 31st March, 2019 (ii) A wrong debit of Rs. 800 was has been given by the bank in the Pass Book. (iii) A cheque for Rs. 200 was credited in the Pass Book but was not recorded in the Cash Book. (iv) Cheques amounting to Rs. 21,000 were deposited for collection. But of these cheques for Rs. 7,400 have been credited in the Pass Book on 5th April, 2019 (v) A cheque for Rs. 1,000 was returned dishonoured by the bank and was debited in the Pass Book. only (vi) A Bill Receiveable for Rs. 500 discounted with the bank on 28th February, 2019 was dishonoured on 30th March, 2019. The Bank debited the account along with notary chargees of Rs. 500 . (viii) Interest on overdraft to Rs. 100 were not entered in the Cash Book. (viii) A cheque of Rs. 500 detbited in the Cash Book was omitted to be banked.