Question

The following information relate to the business of Mohit Raina, who requests you to prepare his amended Cash Book and reconcile his Cash Book balance with his Pass Book balance:

	₹
Balance as per Cash Book (Cr.)	40,000
Unpresented cheques	72,000
Uncredited cheques	13,000

You have been given the following additional information:
(a) The debit side of the Cash Book (Bank Column) has been undercast by ₹ 25,000.
(b) A cheque for ₹ 10,000 paid to a creditor has been wrongly entered in the Cash Column.
(c) Bank commission and other charges ₹ 4,000 have not been recorded in the Cash Book.

Answer 1

Adjusted Cash Book (Bank Column only)
Dr.									Cr.
Date		Particulars	J.F.	Amount (Rs)	Date	Particulars	J.F.	Amount (Rs)
(a)		Debit side undercasted		25,000		Balance b/d		40,000
		Balance c/d		29,000	(b)	Supplier A/c (Cheque issued not recorded)		10,000
					(c)	Commission		4,000
				54,000				54,000

Bank Reconciliation Statement as on …
S. No.	Particulars	Plus Items (Rs)	Minus Items (Rs)
	Credit Balance (Overdraft) as per Amended Cash Book		29,000
	Add: Unpresented Cheques	72,000
	Less: Uncredited Cheques		13,000
	Credit Balance as per Pass Book		30,000
		72,000	72,000