25. Prepare Bank Reconciliation Statement from the following particulars as on 31st March, 2024 when Pass Book shows a debit balance of 2,500:

  1. Cheque issued for 5,000 but up to 31st March, 2024 only 3,000 could be cleared.
  2. Cheques deposited for 5,500 but cheques of 500 were collected on 10th April, 2024.
  3. Cheque for 2,000 was dishonoured but was not recorded in Cash Book.
  4. A cheque of 300 debited in Cash Book but omitted to be banked.
  5. Interest allowed by bank 400 but no entry was passed in the Cash Book.

(KVS, Modified)

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

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