Question

find that :
9,200 were collected and credited in April.
been presented for payment in March.
discount of 800 but 20,000 were entered in the cash book.
(iv)
deposited by a customer in the bank.
(v) Payment of insurance premium of 34,000 and receipt of insurance clair,
of 16,000 appear in the pass book but not entered in the cash book.
(vi) A cheque of 37,000 issued to Mr. Naresh was omitted to be recorded in
cash book.
(vii) Bank column of the payment side of the cash book was undercast
R2,000.
(viii) A cheque of 35,600 issued to Mr. Rajesh was entered in the cash col
of the cash book.
innig
an overdraft balance of 16,600. On examining the cash book and bank statement, you
On 31st March, 2018, the bank column of the cash book of Mr. Dinesh disclosed
iCheques were deposited into bank for 32,000 but of these cheques for
(ii) Cheques were issued for 15,000, out of which cheques for 12,000 had
(iii) In March, Mr. Dinesh had discounted a bill of exchange of 320,000 at a
No entry is made in the cash book of an amount of 12,200 directly​

Answer 1

Answer:

. No. Particulars Plus Items (Rs) Minus Items (Rs)

Debit Balance as per Cash Book 1,54,300

Add: (ii) Cheques issued but not presented

80,760

(iv) Cheques received by bank directly from Trade Debtors

1,35,200

(vi) Dividend collected not recorded in Cash Book

1,000

Less: (i) Cheques deposited but not credited by the bank

75,450

(iii) Bank charges not recorded in the Cash Book

1,135

(v) Insurance premium paid as per standing instructions

15,400

Credit Balance as per Pass Book 2,79,275

3,71,260 3,71,260