The cash book shows a bank balance of Rs.7,800. On comparing the cash book with pass book, the following discrepancies were noted
i) Cheque deposited in bank not credited,Rs.3,000.
ii) Cheque issued but not yet present for payment,Rs.1,500.
iii) Insurance premium paid by the bank, Rs.2,000.
iv) Bank interest credit by the bank, Rs.400.
v) Bank charges,Rs.100.
vi) Directly deposited by a customer,Rs.4,000.

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Solution

Bank Reconciliation Statement as on....

S.N

Particulars

Amt.(+)

Amt.(-)

i
ii
iii
iv
v
vi
Balance as per Cash Book
Cheque deposited in Bank but not credited
Cheque issued but not presented for payment
Insurance premium paid by bank directly
Bank interest credited by the bank
Bank charges
Amount directly deposited by customer
Balance as per Pass Book 7,800
1,500
400
4,000

13,700
3,000
2,000
100
8,600

13,700

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Similar questions

The cash book shows a bank balance of Rs. 7,800. On comparing the cash book with Passbook, the following discrepancies were noted

(i) Cheque deposited in the bank but not credited, Rs. 3,000.

(ii) Cheque issued but not yet presented for payment, Rs. 1,500.

(iii) Insurance premium paid by the bank, Rs. 2,000.

(iv) Bank interest credit by the bank, Rs. 400.

(v) Bank charges, Rs. 100.

(vi) Directly deposited by a customer, Rs. 4,000.

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(a) Cheque deposited in bank but not credited Rs. 3,000
(b) Cheque issued but not yet present for payment Rs. 1,500
(c) Insurance premium paid by the bank Rs. 1,500
(d) Bank interest credit by the bank Rs. 400
(e) Bank charges Rs. 100
(f) Directly deposited by a customer Rs. 4,000

Find the balance as per pass book.

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(i) Bank balance as per Cash Book Rs 8,600
(ii) Cheques of Rs 4,000 issued but not presented for payment
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(ii) Cheques recorded in the cash book but not sent to the bank for collection, Rs. 2,500.

(iii) Received a payment directly from a customer, Rs. 4,600.

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