27. On 31st December, 2019 the Cash Book of Gopal showed debit balance of ₹12,000. On comparing the Cash Book with the Pass Book, the following discrepancies were noted:
(a) Cheques were issued for ₹15,000, but of them cheques for ₹7,700 have not yet been presented.
(b) Cheques for ₹8,000 were deposited in bank but of these cheques for ₹2,000 were not recorded in the Cash Book.
(c) Cheques deposited in bank but not credited ₹3,800.
(d) A cheque for ₹350 was paid into bank but bank credited the amount with ₹530 by mistake.
(e) Bank received interest on debentures on behalf of Gopal amounting to ₹300.
(f) It was also found that the total of one page on the payment side of the Cash Book was ₹4,520 but it was written on the next page as ₹5,420.
Prepare a Bank Reconciliation Statement.
D.K.Goel/2024 Edition/Practical Questions/Q-27
Answer :