Question

30. From the following particulars, prepare a Bank Reconciliation Statement
of Mohan as on 30th April, 2018 :
(i) Overdraft as per Pass Book 7,400.
(ii) Cheques were drawn for * 6,000; of these cheques for 4,200 were
presented for payment.
(iii) Cheques for * 7,000 were sent for collection; of these cheques of
1,200 were credited on 3rd May.
(iv) Cheque deposited in the bank but not recorded in Cash Book 3 700.
(v) Cheque received and recorded in the Cash Book but not sent to bank
for collection 1,280.
(vi) Club Fees of 500 was paid by the bank as per
instruction.
(vii) Interest charged by bank on overdraft of 400 was recorded twice
in Cash Book.
[Ans. O/D as per Cash Book * 7,320]​

Answer 1

Answer:

(vii) Interest charged by bank on overdraft of 400 was recorded twice