Question

On 31st January, 2013, the Cash Book of the Karan showed a debit balance of 78,000
cash at bank. On comparing the Cash Book with the Pass Book, the following discrepanc
were noted:
(a) Cheques issued for * 21,000 but of them one cheque for 25,000 was encashed on 4
February 2013 and another cheque for * 3,500 has not yet been presented.
(b) A cheque of * 4,000 credited in the Pass Book, on 271h January 2013 being dishonoura
is debited again in the Pass Book on 2nd February. There was no entry in the C
Book about dishonour of cheque until 10th February 2013.
(c) Cheques for * 8,000 were deposited in bank but of these cheques for * 2,000 we
not recorded in the Cash Book.
(d) Amount wrongly credited by bank 6,500.​

Answer 1

Answer:

. Bank reconciliation Statement

(+). (-)

balance ad per

cash book. 78000

a). 6000

b) no entry

c) 2000

d). 6500

balance as per passbook 92500

Explanation:

in a point amount 25000 is wrong it should be 2500

Answer 2

. Bank reconciliation Statement

(+). (-)

balance ad per

cash book. 78000

a). 6000

b) no entry

c) 2000

d). 6500

balance as per passbook 92500