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

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