A bill of rupees 700 retired by bank under a rebate of 20 the full amount of the bill was credited in cash book

From The following particulars prepare bank reconciliation statement as on 31st March 2015. (a) Debit balance as per Cash Book ₹1,500 (b) A cheque for ₹2,000 issued I faviour of X has not been presented for payment. (c ) A bill for ₹4,000 retired by bank under a rebate of ₹120. The full amount of the bill was credited in Cash Book. (d) A cheque for ₹750 deposited in bank has been dishonoured. (f) Payment side of Cash Book has been undercast by ₹100.

From the following particulars, prepare Bank Reconciliation Statement as on 31st December, 2008 (i) Debit balance as per Cash Book Rs. 10,000 (ii) A cheque for Rs. 500 issued in favour of Karan has not been presenteid for payment. (iii) A bill for Rs. 700 retired by bank under a rebate of Rs. 20, the full amount of the bill was credited in the Cash Book. (iv) A cheque for the Rs. 295 deposited in the bank has been deshonourd. (v) A sum of Rs. 800 deposited in the bank hs been credite as Rs. 80 in the Pass Book (vi) Payment side of the Cash Book has been undercast by Rs. 200 (vii) A bill receivable for Rs. 1,000 (discounted with the bank in November 2008) dishonoured on 31st December, 2018

From the following particulars, prepare Bank Reconciliation Statement as on 31st December, 2008 (i) Debit balance as per Cash Book Rs. 10,000 (ii) A cheque for Rs. 500 issued in favour of Karan has not been presenteid for payment. (iii) A bill for Rs. 700 retired by bank under a rebate of Rs. 20, the full amount of the bill was credited in the Cash Book. (iv) A cheque for the Rs. 295 deposited in the bank has been deshonourd. (v) A sum of Rs. 800 deposited in the bank hs been credite as Rs. 80 in the Pass Book (vi) Payment side of the Cash Book has been undercast by Rs. 200 (vii) A bill receivable for Rs. 1,000 (discounted with the bank in November 2008) dishonoured on 31st December, 2018

Prapare a Bank Reconciliation Statement from the following pariculars on 31st March, 2017 : (a) Cheques amounting to ₹45,000 were drawn on 27th March, 2017 of which cheques amounting to ₹45,000 were drawn on 27th March, 2017 of which cheques of ₹33,000 were ecncashed on 2nd April, 2017. (b) Cheque issued returned on technical grounds ₹4,000 (c ) Bank recorded a Cash deposit of ₹3,210 as ₹3,120. (d) Bill for collection not advised by the bank but credited to our account ₹8,000. (e ) A bill for ₹10,000 was retired by the Bank under a rebate of ₹200 but the full amount of the bill was credited in the bank column of the Cash Book.

Tiwari and Sons find that the bank balance shown by their Cash Book on December 31,2016 is ₹40,500 (Credit) but the Pass Book shows a difference due to the following reasoons : 1. A cheque for ₹5,000 drawn in favour of Manohar has not yet been presented for payment. (ii) A post-dated cheque for ₹900 has been debited in the bank column of the Cash Book but it could not have been presented in any case. (iii) Cheques totalling ₹10,200 depositted with the bank have not yet been collected and an another cheque for ₹4,000 deposited in the account has been dishonoured. (iv) A Bill Payable for ₹10,000 was retired by the Bank under a rebate of ₹150 but the full amount of the bill was credited in the bank column of the cash book.

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.

On comparing the Cash Book os Saksham with the Pass Book , following discrepanicies were noted : (i) Out of ₹ 41,000 pain in by cheques into the bank on 25th, March cheques amonting to ₹ 15,000 were collected on 5th April, (ii) Out of cheques drawn amounting to ₹ 15,600 on 28th March a cheque for ₹ 5,000 was presented on 3rd April. (iii) A cheque for ₹ 2,000 entered in Cash Book but omitted to be banked on 31st March. (iv) A chequ for ₹ 1,200 depossited into bank omitted to be recorded in Cash Book and was collected by the bank 29th March. (v) A bill receivable for ₹ 1,040 previously discounted (discount ₹ 40) with the bank had been dishonoured but advice was received on 3rd April. (vi) A cheque ₹ 20,000 was retired/pair by the bank under a rebate of ₹ 300 but the full amount of the bill was credited in the bank column of the Cash Boook. (vii) A cheque of ₹ 5,000 wrongly credited in the Pass Book on 29th March was reversed on 2nd April. (viii) Bank had wrongly debtied ₹ 10,000 in the account on 31st March and reversed it on 10th April. 2019 (ix) A chequ of ₹ 400 drawn on the Saving Account has been shown as on Current Account in Cash Book. Prepare a Bank Reconciliation Statement as on 31st March, 2019 if the Balance as per Cash Book on 31st March was ₹ 79,140

Tiwari & Sons find that the bank balance shown by their Cash Book on 31st March, 2019 is Rs. 40,500 (credit) but the Pass Book shows a differennce due to the following reasons: (i) A cheque for Rs. 5,000 drawn in favour of Manohar has not yet been presente4d for payment. (ii) A post-dated cheque for Rs. 900 has been debited in the bank column of the Cash Book but it could not have been presented in any case. (iii) Cheques totalling Rs. 10,200 deposited with the bank not yet been collected and a cheque for Rs. 4,000 has been disshonoued. (iv) A bill for Rs. 10,000 was retired by the Bank under a rebate of Rs. 150 but the full amount of the bill was credited in the bank column as per Pass Book.

On comparing the Cash Book os Saksham with the Pass Book , following discrepanicies were noted : (i) Out of ₹ 41,000 pain in by cheques into the bank on 25th, March cheques amonting to ₹ 15,000 were collected on 5th April, (ii) Out of cheques drawn amounting to ₹ 15,600 on 28th March a cheque for ₹ 5,000 was presented on 3rd April. (iii) A cheque for ₹ 2,000 entered in Cash Book but omitted to be banked on 31st March. (iv) A chequ for ₹ 1,200 depossited into bank omitted to be recorded in Cash Book and was collected by the bank 29th March. (v) A bill receivable for ₹ 1,040 previously discounted (discount ₹ 40) with the bank had been dishonoured but advice was received on 3rd April. (vi) A cheque ₹ 20,000 was retired/pair by the bank under a rebate of ₹ 300 but the full amount of the bill was credited in the bank column of the Cash Boook. (vii) A cheque of ₹ 5,000 wrongly credited in the Pass Book on 29th March was reversed on 2nd April. (viii) Bank had wrongly debtied ₹ 10,000 in the account on 31st March and reversed it on 10th April. 2019 (ix) A chequ of ₹ 400 drawn on the Saving Account has been shown as on Current Account in Cash Book. Prepare a Bank Reconciliation Statement as on 31st March, 2019 if the Balance as per Cash Book on 31st March was ₹ 79,140

On 31st March, 2019 , Pass Book of Shri Rajendra shows a debite of Rs. 10,000 . From the following , prepare Bank Reconciliation Statement : (i) Cheques amounting to Rs. 8,000 drawn on 25th March , 2019 of which cheques of Rs. 5,000 were encashed on 2nd April, 2019 (ii) Cheques paid into the bank for collection Rs 5,000 cheques of Rs 2,200 could only be collected in March, 2019. (iii) Bank charges Rs. 25 and dividend of Rs. 350 on ivestments collected by the bank could not be shown in the Cash Book. (iv) A bill of Rs. 10,000 was retired by the bank under rebate of Rs. 150 but the full amount was credited in the bank column of Cash Book