Prepare Bank Reconciliation Statement from the following particulars as on 31st March, 2019 When Pass Book shows a debit balance of Rs. 2,500:
(i) Cheque issued for Rs. 5,000 but up to 31st March, 2019 only, Rs, 3000 could be cleared.
(ii) Cheques deposited for Rs. 5,500 but cheques of Rs. 500 were collect on 10th April, 2019
(iii) A discounted Bill of Exchange dishonoured Rs. 2,000
(iv) A cheque of Rs. 300 debited in Cash Boolk but omitted to be banked
(v) Intrest allowed by bank Rs. 400 but no entry was passed in the Cash Book.

Prepare Bank Reconciliation Statement from the following particular as on 31st March 2019 when Pass Book shows a debit balace or Rs. 2,500 (i) Cheque issued for Rs. 5,000 but put to 31s March, 2019 only Rs. 3,000 could be cleared. (ii) Cheques issued for Rs. 1,000 but omitted to be recorded in the Cash Book. (iii) Cheques deposited for Rs. 5,500 but cheques for Rs. 500 were collected on 4th April, 2019 (iv) A discouted Bill of Exchange disonoured Rs. 1,000 A cheque of Rs. 500 debited in Cash Book but omitted to be banked. (vi) Inteseted allowed by bank Rs. 200 but no entry was passed in the the Cash Book.

Prepare a Bank Reconciliation Statement as on 31st March, fromt the following (i) On 31st March, 2019 Cash Book of firm showed bank balance or Rs. 31,000 (Dr.) (ii) Cheques had been issued for Rs. 30,000 out of which cheques of Rs. 24,000 were presented for payment (iii) Cheques of Rs. 8,400 wre deposited in the bank on 28th March, 2019 but had not been credited by the bank. Also a cheque of Rs. 3,000 entered in the Cash Book on 30th March, 2019 was banked on 3rd April. (iv) A cheque from Suresh for Rs. 2,400 was depostied by the bank on 26th March, ,2019 was dishobnoured, advice was received on 2nd April (v) Pass Book showed bank charges of Rs. 120 debited by the bank (vi) One of the Debtors deposited Rs. 3,000 in the bank account of the firm on 26th March, 2019 but the intimation in this respect was received from the bank on 2nd April

On 31st March, 2019, Pass Book of Shri Bhama Shah debit balance of Rs. 10,000 From the following particulars, prepare Bank Reconciliation Statement : (i) Cheques amoutting to Rs. 8,000 drawn on 25th March of which cheques of Rs. 5,000 cashed in April, 2019 (ii) Cheques paid into bank for collection of Rs. 5,000 but cheques of Rs. 2,200 could only be collected in March, 2019 (iii) Bank charges Rs. 25 and dividend or Rs. 350 on investment collected by bank could not be shown in the Cash Book (iv) Cheque of Rs. 600 debited in the Ccash Book omitted to be banked (v) Bill of Rs. 5,000 discounted with Bank but was not recorded in the Cash Book

Prepare Bank Reconcipliation Statement from the following particularss and show balance as pe Cash Book (i) Balance as per Paas Book on 31st March, 2019 overdrawn Rs. 10,000 (ii) Cheques drawn in the last week of March, 2019 but not cleared till 3rd April, 2019 Rs. 20,000 (iii) Interest on bank overdraft not entered in the Cash Book Rs. 1,500 (iv) Cheques of Rs. 20,000 deposited in the bank is March, 2019 but not collected and credited till 3rd April 2019 (v) Rs. 100 Insurance Premium paid by the bank under a standing has bot been entered in the Cash Book (vi) A draft of Rs. 10,000 favouring Atul & Co. was issued by the bank charging commission or Rs. 200. However, in the Cash Book entry was passed by Rs. 10,000

Following infrormation has been given by Rajendera. Prepare a Bank Reconciliation Statement as on 31st March, 2019 showing balance as per the Cash Book. (i) Debit balance shown by Bank Statement Rs. 17,800. (ii) Cheques of Rs. 21,00 were issued in the last week of March but only cheques of Rs. 14,800 were presented for payment. (iii) Cheques of Rs. 10,750 were presented to the bank. Out of them a cheque of Rs. 4,200 was credited in the first week of April , 2019 (iv) A cheque of Rs. 1,200 was debited in the Cash Book but was not presented in the bank. (v) Insurance premium paid by the bank Rs. 1,450 as per standing instruction. (vi) A Bill of Exchange of Rs. 6,200 which discounted with the bank was returned dishonourd but no entry was made in the Cash Book ltb rgt (vii) A draft for Rs. 5,000 favouring Basu Brothers was issued by the bank levying bank charges of Rs 100 . In the books, entry for Rs. 5,000 was recorded. (viii) Rs. 400 for bank charges were recorded twice in Cash Book and Bank charges of Rs. 350 were not recorded in Cash Book.

Following infrormation has been given by Rajendera. Prepare a Bank Reconciliation Statement as on 31st March, 2019 showing balance as per the Cash Book. (i) Debit balance shown by Bank Statement Rs. 17,800. (ii) Cheques of Rs. 21,00 were issued in the last week of March but only cheques of Rs. 14,800 were presented for payment. (iii) Cheques of Rs. 10,750 were presented to the bank. Out of them a cheque of Rs. 4,200 was credited in the first week of April , 2019 (iv) A cheque of Rs. 1,200 was debited in the Cash Book but was not presented in the bank. (v) Insurance premium paid by the bank Rs. 1,450 as per standing instruction. (vi) A Bill of Exchange of Rs. 6,200 which discounted with the bank was returned dishonourd but no entry was made in the Cash Book ltb rgt (vii) A draft for Rs. 5,000 favouring Basu Brothers was issued by the bank levying bank charges of Rs 100 . In the books, entry for Rs. 5,000 was recorded. (viii) Rs. 400 for bank charges were recorded twice in Cash Book and Bank charges of Rs. 350 were not recorded in Cash Book.

Prepare Bank Reconcilation Statement from the details given below and ascertain the balance as per Gami's Cash Book as on 31st March, 2019 : (i) Bank overdraft balance as per Pass Book was Rs. 12,000 whereas Cash Book showed credit balance of Rs. 30. 760 (ii) Cheqeus to creditors amounting to Rs. 20,000 in the month of March, 2019 of which cheques wrorth Rs. 3,000 were presentd to the bank up to 31st March, 2019 (iii) A cheque of Rs. 6,000 received from Raj was deposited in the Bank Account on 26th March, 2019 but no entry was passed in the Cash Book. The same was collected and credited to Gami's Account on 29th March , 2019 (vi) A cheque of Rs. 2,000 received from Baria on 20th March, 2019 was recorded in the discount column of the Cash Book and was not banked. (v) A bank draft for Rs. 5,000 favouring Rajesh was taken and recorded in Cash Book. But, bank charges of Rs. 40 were not recorded. (vi) The pass Book showed that the bank had collected Rs. 4,000 as interest on Goverment Securities. The bank had charged intested Rs. 500 and bank charges Rs. 200. These were not recorded in the Cash Book. (vii) Gami had issued chaque of Rs. 7,5000 as his LIC premium. Thc cheque was dishonourd due to technical reasons. He paid cash of LIC aagainst the dishonoured cheque. No entry was passed in the Cash Book for dishonour of cheque.

Prepare Bank Reconcilation Statement from the details given below and ascertain the balance as per Gami's Cash Book as on 31st March, 2019 : (i) Bank overdraft balance as per Pass Book was Rs. 12,000 whereas Cash Book showed credit balance of Rs. 30. 760 (ii) Cheqeus to creditors amounting to Rs. 20,000 in the month of March, 2019 of which cheques wrorth Rs. 3,000 were presentd to the bank up to 31st March, 2019 (iii) A cheque of Rs. 6,000 received from Raj was deposited in the Bank Account on 26th March, 2019 but no entry was passed in the Cash Book. The same was collected and credited to Gami's Account on 29th March , 2019 (vi) A cheque of Rs. 2,000 received from Baria on 20th March, 2019 was recorded in the discount column of the Cash Book and was not banked. (v) A bank draft for Rs. 5,000 favouring Rajesh was taken and recorded in Cash Book. But, bank charges of Rs. 40 were not recorded. (vi) The pass Book showed that the bank had collected Rs. 4,000 as interest on Goverment Securities. The bank had charged intested Rs. 500 and bank charges Rs. 200. These were not recorded in the Cash Book. (vii) Gami had issued chaque of Rs. 7,5000 as his LIC premium. Thc cheque was dishonourd due to technical reasons. He paid cash of LIC aagainst the dishonoured cheque. No entry was passed in the Cash Book for dishonour of cheque.

From the following balances, as on 31st March, 2019, prepare Trading and Profit and Loss Account and Balance Sheet: Closing Stock on 31 st March, 2019 valued at Rs 14,500