On March 31, 2017 the bank column of the cash book of Agrawal Traders showed a credit balance of 1,18,100 (Overdraft). On examining of the cash book and the bank statement, it was found that
1. Cheques received and recorded in the cash book but not sent to the bank of collection 12,400.
2. Payment received from a customer directly by the bank 27,300 but no entry was made in the cash book.
3. Cheques issued for 1,75,200 not presented for payment. Interest of 8,800 charged by the bank was not entered in the cash book. Prepare bank reconciliation statement.

On 31st March 2019, the bank cloumn of the Cash Book of Mr. Sanjeev disclosed an overdraft balance of ₹8,300. On examining the Cash Book and bank statement you find that : (i) Cheques were deposited into bank for ₹16,000, but of these cheques for ₹4,600 were cleared and credited in April 2019. (ii) Cheques were issued for ₹7,500, out of which chequs for ₹6,000 had been presented for payment in March 2019. (iii) In March Mr. Sanjeev had disconunted with bank a bill of exchange for ₹10,000 shown had entered this amount in the Cash Book, but the proceeds credited, as shown by the Pass Book, amounted to ₹9,600. (iv) No entry in made in the Cash Book of an amount of ₹6,100 directly deposited by a custor in the bank account. (v) Bank column of the payment side the Cash Book was undercast by ₹1,000. (vi) Payment of incurance premium of ₹2,000 and recept of insurance claim of ₹8,000 appear in the Pass Book but not entered in the Cash Book. (vii) A cheque for ₹3,500 issued to Mr. X was omitted in the cash column of the Cash Book. (viii) A cheque for ₹2,800 issued to Mr. Y was entered in cash cloumn of the Cash Book. Make the apropriate adjstments in the Cash Book prepare a bank reconciliation statement with the Amended Cash Book balance as on 31st March 2019.

On March 31, 2017 the cash book showed a balance of 3,700 as cash at bank, but the bank passbook made up to same date showed that cheques for 700, 300 and 180 respectively had not presented for payment, Also, a cheque amounting to 1,200 deposited into the account had not been credited. Prepare a bank reconciliation statement.

Overdraft shown by the passbook of Mr. Murli is 20,000. Prepare bank reconciliation statement on dated March 31, 2017. (i) Bank charges debited as per passbook 500. (ii) Cheques recorded in the cash book but not sent to the bank for collection 2,500. (iii) Received a payment directly from customer 4,600. (iv) Cheque issued but not presented for payment 6,980. (v) Interest credited by the bank 100. (vi) LIC paid by bank 2,500. (vii) Cheques deposited with the bank but not collected 3,500.