12. Prepare the Bank Reconciliation Statement from the following particulars for the period ending 31st December, 2019.
(a) Overdraft as per Pass Book on 31-12-2019 ₹7,600.
(b) Cheques deposited but not collected by the bank ₹8,560.
(c) Incidental charges not recorded in Cash Book ₹80.
(d) Cheques were issued for ₹7,800 but only ₹4,400 were presented for payment.
(e) Insurance premium paid by bank not recorded in the Cash Book ₹4,200.
(f) On 31st December, 2019 cash was deposited in bank ₹385 but the cashier
debited the bank column with ₹485 by mistake.
D.K.Goel/2024 Edition/Practical Questions/Q-12
Answer :