3. On 31st December, 2023, bank column of the Cash Book of Gurman showed balance of ₹ 12,000 but the Pass Book showed a different balance due to the following reasons:

  1. Cheques paid into the bank 8,000 but out of these only cheques of 6,500 credited by bank.
  2. The receipts column of the Cash Book undercast by 200.
  3. On 29th December, a customer deposited 3,000 directly in the Bank Account but it was entered in the Pass Book only.
  4. Cheques of 9,200 were issued of which 2,200 were presented for payment on 15th January, 2024.
  5. Pass Book shows a credit of 330 as interest and a debit of 60 as bank charges.
  6. The bank had wrongly debited the account of Gurman by 2,000, which was rectified after 31st December, 2023.

Prepare Bank Reconciliation Statement as on 31st December, 2023.

T.S.Grewal/Session 2024-25/Practical Problems/Q-03

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