,

() Cheque received but not sent to the bank (ii) Credit side of the bank column cast short (iii) Insurance Premium paid directly not recorded in the Cash Book (iv) Cheque received entered twice in the Cash Book (v) Bills dishonoured not recorded in the Cash Book (1) Cheque deposited into the bank but no entry was passed in the Cash Book (ii) Bank charges recorded twice in the Cash Book (it) Cheque issued but not presented to the bank 1.200 200 600 1,000 5,000 500 20 500 1,020 18,000 Balance as per Cash Book 16,980 q8 PASS/CASH BOOK OVERDRAFT Prepare a Bank Reconciliation Statement on 31st December, 2005 from the following particulars : (a) A's overdraft as per Pass Book Rs. 12,000 as at 31st December (b) On 30th December, cheques had been issued for Rs. 70,000 of which cheques worth Rs. 3,000 only had been encashed upto 31st December. (c) Cheques amounting to Rs. 3,500 had been paid into the Bank for collection but of these only Rs. 500 had been credited in the Pass Book. (d) The Bank has charged Rs. 500 as interest on overdraft and the intimation of which has been received on 2nd January, 2006. (e) The Bank Pass Book shows credit for Rs. 1,000 representing Rs. 400 paid by debtor of A direct into the bank and Rs. 600 collected direct by Bank in respect on A's investment. Ahad no knowledge of these items. ( A cheque of Rs. 200 has been debited in bank column of Cash Book by A, but it was not sent to bank at all