1. salary paid to Pravin was wrongly debited to his  personal account ₹6,500/- 2. Cash Purchases ₹12,000/- from Siddhant Traders was debited to Siddhant Traders Account. 3. Paid rent 45,000 to landlord Shantilal was debited to his personal account. 4. Received interest ₹700 from Bank was wrongly credited to Commission Account. 5. Advertisement expenses ₹5,000/- paid to Time of India was debited to Times of India.

Prepare Bank Reconciliation Statement as on 31st December. 2018.  1. Debit balance as per Pass Book ₹16,000 2. Customer directly deposited in our bank account by NEFT ₹8,000. 3. Cheques deposited into Bank but not credited by Bank ₹10,500 4. Pass Book shows debit entry for Bank commission ₹300, not re3corded in cash book. 5. A Bill of exchange of ₹3,500 discounted with the Bank in December 2018, returned dishonored in January2019. 6. As  per standing instructions bank paid telephone bill ₹650, not recorded in cash book. 7. Cheques of ₹975 deposited into Bank but wrongly recorded on ₹785 in Cash Book.

From the following details provided by Prashant enterprises, prepare Bank Reconciliation statement as on 31st March, 2018. 1. Overdraft as per Cash Book ₹28,000 2. Cheque issued of ₹2,000 and presented to Bank returned dishonored but the effect of dishonored is not recorded in the Cash Book.  3. bank debited Bank charges ₹150. 4. Bank transferred ₹2,500 to savings account of the proprietor but not recorded in the Cash Book. 5. Cheqye issued to supplier but not presented to Bank before 21st March 2018, ₹1,600 6. Cheques of ₹3,000 and ₹2,000 deposited into Bank but cheque of ₹3,000 only credited by Bank before 31st March 2018. 7. Out customer directly deposited ₹1,500 in our Bank account but wrongly recorded in the cash column of the Cash Book. 8. Bank debited interest on overdraft ₹750. Solution ： Bank Reconciliation Statement   As on 31st March, 2018. Particulars   Amount (₹)   Amount (₹)     Overdraft as per Cash Book    ...