5. On comparing the cash book with passbook of Naman it is found that on March 31, 2014, bank balance of 40,960 showed by the cash book differs from the bank balance with regard to the following:

  1. Bank charges 100 on March 31, 2017, are not entered in the cash book.
  2. On March 21, 2017, a debtor paid 2,000 into the company’s bank in settlement of his account, but no entry was made in the cash book of the company in respect of this.
  3. Cheques totalling 12,980 were issued by the company and duly recorded in the cash book before March 31, 2017, but had not been presented at the bank for payment until after that date.
  4. A bill for 6,900 discounted with the bank is entered in the cash book without recording the discount charge of 800.
  5. 3,520 is entered in the cash book as paid into bank on March 31st, 2017, but not credited by the bank until the following day.
  6. No entry has been made in the cash book to record the dishonour on March 15, 2017 of a cheque for 650 received from Bhanu.
  7. Prepare a reconciliation statement as on March 31, 2017.

NCERT/Rationalised 2023-24/Numerical Questions/Q-05

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