Edaccountancy

From the following details prepare Bank Reconciliation Statement as on 31st Dec 2018 1. Bank overdraft as per Cash Book on 31st dec 2018 was ₹48,450. 2. Bank charges for SMS alerts ₹370 were debited in  P ass Book but not recorded in Cash Book.  3. Interest on overdraft ₹2,870 did not appear in Cash Book. 4. A bill for ₹12,000 discounted with bank appears in Cash Book at full amount but bank has deducted ₹200 discounting charges. 5. Cheques issued but not presented before 31st Dec 2018 amounted ₹32,300.  6. Cheques amounting to ₹24,000 deposited into bank but only a cheque of ₹8,000 was collected by bank before 31st Dec. 2018.   7.  Paid stationery bill ₹11,300 by debit card. It was not recorded in cash Book.  

On 31st August 2018 bank Pass Book of Mr. Ravi showed a credit balance of ₹33,600, but Cash Book Showed a different balance. On comparing the two books following differences were noticed 1. Cheque paid into the bank but not credited before 31st Aug 2018 amounted to ₹24,500. 2. Direct deposit by customer through NEFT ₹33,000 recorded in the Pass Book only. 3. Cheques issued on 28th Aug 2018 were presented for payment on 5th Sep. 2018 amounted to 38,800. 4. A bill receivable for ₹15,000 discounted with the bank was dishonoured on 30th Aug 2018. Intimation of the same was received only on 3rd Sep. 2018. 5. Pass Book credit side was overcast ₹2,000. 6. Bank debited bank Charges in Pass Book, was not recorded in Cash book.  Prepare Bank Reconciliation Statement as on 31st August 2018 .

From the following extract of Cash Book and Pass Book prepare Bank Reconciliation Statement as on 31st March 2019 In the books of ______ Dr.        Cash Book (Bank column only)        Cr. Date   Recei pts    Amount₹    Date   Payments   Amount₹   2019 Mar.       2019   Mar.       01.   To Balance b/d   79,500   04.   By rent   36,000   04.    To Avinash   18,000   06.   By Mansi   20,100   09.   To Dhananjay   25,500   12.   By Nikhil   9,600   15.   To Meenal   10,800   17.   By Drawings   15,000   20.   To Cash   24,000   24.   By Nishant   27,600   27.   To Prasad   14,700   31.   By Balance c/d   64,200       1,72,500       1,72,500     In the Books of Bank        Pass Book   Date   Particulars   Withdrawals   Dr.  ₹   Deposits   Dr.  ₹    Balance           ₹   2019 Apr.           01.   By Balance b/d       86,400   04.   By Meenal     10,800   97,200   06.   By Prasad     14,700   1,11,900   10.   By Salary   24,000     87,900   13.   By Nishant   27,600     60,300   18.   By Bhar