Question

₹
6,00
9,000
5,000
res
5. Cash Book shows a balance of 12,500. On comparing the Cash Book with the Pass Book,
following discrepancies were noted:
(i) Cheques issued but not yet presented for payment.
(ii) Cheques deposited in the bank but not collected.
(iii) Bank paid insurance premium.
(iv) Bank charges.
300
(0) Directly deposited by a customer.
8.000
(vi) Interest on investment collected by bank.
2.000
(vii) Cash discount allowed of 200 was recorded on the debit side of the Bank column.
Prepare Bank Reconciliation Statement.
[Balance as per Pass Book 14,000.
(Hint: (vii) Cash discount was recorded on the debit side of bank column instead of passing
a Journal entry. As a result Cash Book Balance is higher by *200. To arrive
at the Pass Book Balance, 200 will be shown in the Minus column.

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Answer 1

Answer:

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Answer 2

1- 3

800

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