Question

Q. 3. On comparing the Cash Book with Pass Book of Naman it is found that on
Mirch 31, 2017, bank balance of 40,960 showed by the Cash Book differs from the
tank balance with regard to the following:
(a) Bank charges 100 on March, 31 2017, are not entered in the Cash Book.-)
On March 21, 2017, a debtor paid $2,000 into the company's bank in settlement
of his account, but no entry was made in the Cash Book of the company in
Cheques totalling 12,980 were issued by the company and duly recorded in
the Cash Book before March 31, 2017, but had not been presented at the bank
.
(d) A bill for 36,900 discounted with the bank is entered in the Cash Book without
recording the discount charge of 800.
le) 3,520 is entered in the Cash Book as paid into bank on March 31st 2017, but
not credited by the bank until the following day. -
No entry has been made in the Cash Book to record the dishonour on March 15,
[Ans. Balance as per Pass Book 350,870]
Hint : In item (d) there will be no entry of 36,900 in reconciliation statement; only 800
- 2017 of a cheque for 650 received from Bhanu.
​

Answer 1

Answer:

On March 21, 2017, a debtor paid $2,000 into the company's bank in settlement

of his account, but no entry was made in the Cash Book of the company in

Cheques totalling 12,980 were issued by the company and duly recorded in

the Cash Book before March 31, 2017, but had not been presented at the bank

.

(d) A bill for 36,900 discounted with the bank is entered in the Cash Book without

recording the discount charge of 800.

le) 3,520 is entered in the Cash Book as paid into bank on March 31st 2017, but

not credited by the bank until the following day. -

No entry has been made in the Cash Book to record the dishonour on March 15,

[Ans. Balance as per Pass Book 350,870]

Hint : In item (d) there will be no entry of 36,900 in reconciliation statement; only 800

- 2017 of a cheque for 650 received from Bhanu.

Answer 2

Answer:

I hope you anderstand .....