17. Tiwari & Sons find that the bank balance shown by their Cash Book on 31st March, 2024 is 40,500 (Credit) but the Pass Book shows a difference due to the following reasons:

  1. A cheque for 5,000 drawn in favour of Manohar has not yet been presented for payment.
  2. A post-dated cheque for 900 has been debited in the bank column of the Cash Book but it could not have been presented in any case.
  3. Cheques totalling 10,200 deposited with the bank have not yet been collected and a cheque for 4,000 has been dishonoured.

Prepare Bank Reconciliation Statement and find out the balance as per Pass Book.

T.S.Grewal/Session 2024-25/Practical Problems/Q-17

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