book. (d) Two cheques issued for ` , and ` , on 29th March . Only the second cheque is presented for payment. (e) Insurance premium on car for ` , paid by the bank as per standing instruction not recorded in the cash book.
. From the following information, prepare bank reconciliation statement as on 31st December, to find out the balance as per bank statement. (i) Bank overdraft as per cash book , (ii) Cheques deposited but not yet credited , (iii) Cheque issued but not yet presented for payment , (iv) Rent collected by the bank as per standing instruction (v) Interest on overdraft debited by bank , (vi) Amount wrongly debited by bank (vii) Cheque issued on 30th December dishonoured by the bank , (viii) A customer’s cheque deposited in the bank dishonoured by bank not recorded in the cash book , ( Answer: Overdraft as per bank statement ` , ) Accountancy - . Prepare bank reconciliation statement from the following data and find out the balance as per cash book as on 31st March, .
(i) Bank balance as per bank statement , (ii) Cheques issued but not yet presented for payment , (iii) Bank charges not recorded in the cash book (iv) Interest charged by bank not recorded in the cash book (v) Bank paid insurance premium as per standing instruction but not recorded in the cash book (vi) Cheques deposited but not yet credited ( Answer: Balance as per cash book ` , ) . From the following particulars of Raja traders, prepare a bank reconciliation statement as on 31st January, . (a) Balance as per bank statement ` , (b) Cheques amounting to ` had been recorded in the cash book as having been deposited into the bank on 25th January , but were entered in the bank statement on 2nd February . (c) Amount received by bank through NEFT amounting to ` , , omitted in the cash book.
(d) Two cheques issued for ` , and `