, on 29th March . Only the first cheque is presented for payment. (e) Insurance premium on motor vehicles for ` , paid by the bank as per standing instruction not recorded in the cash book. (f) Credit side of cash book was undercast by ` (g) Subsidy received directly by the bank from the state government amounting to ` , , not entered in cash book.
( Answer: Overdraft as per cash book ` , ) . From the following particulars of Simon traders, prepare a bank reconciliation statement as on 31st March, . (a) Debit balance as per bank statement ` , (b) Cheques deposited amounting to ` , , not yet credited by bank. (c) Payment through net banking for ` , , omitted in the cash book ( Answer: Balance as per cash book ` , ) Accountancy - .
From the following particulars, ascertain the cash book balance as on 31st December, . (i) Overdraft balance as per bank statement ` , , (ii) Interest on overdraft entered in the bank statement, but not yet recorded in cash book ` , (iii) Bank charges entered in bank statement, but not found in cash book ` (iv) Cheques issued, but not yet presented for payment ` , (v) Cheques deposited into the bank but not yet credited ` , (vi) Interest on investment collected by the bank ` , ( Answer: Overdraft as per cash book ` , , ) . Prepare bank reconciliation statement as on 31st March, from the following extracts of cash book and bank statement. Cash book (Bank column only) Cr.
Receipts Amount ` Payments Amount ` March To Balance b/d To Ram To Prem To Pavithra To Devi To Mani To Shankar , , , , , , Mar By Drawings By Sumi By Salary By Kayal By Pooja By Sam By Raheem By Rent By Balance c/d , , , , , , , , , , , Bank statement Withdrawals `