43. On 30th June, 2019, the pass book of Nataraj showed a bank overdraft of ₹46,000. The following additional information is available. You are required to prepare a bank reconciliation statement as on the above mentioned date :
(i) Out of total cheques issued, cheques for ₹22,000 have not been presented for payment so far.
(ii) Cheques paid into bank for collection, but not yet cleared total ₹31,000.
(iii) Bank has charged ₹2,300 as interest on overdraft; it does not appear in cash book.
(iv) A customer has directly deposited ₹8,300 with bank in Nataraj’s account for which there is no entry in cash book.
(v) Dividend on shares collected by bank and credited in the pass book amounts to ₹2,000 for which no intimation has been given to Nataraj so far.
(vi) A bill for ₹10,000 discounted with the bank was dishonoured on maturity. Bank has debited Nataraj with ₹10,100 including ₹100 for noting charges, the transaction has not yet been recorded in cash book.
D.K.Goel/2024 Edition/Practical Questions/Q-43
For full question, please refer to the text book Accountancy Class-XI by Mr. D.K.Goel published by Avichal Publishing Company
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