RANI SATI CLASSES (CA Chandan Agarwal)

Class 11 : Accountancy
Chapter – 13 : Bank Reconciliation Statement

Meaning of BRS : Bank reconciliation statement is a statement prepared by the account

holder on a particular date to reconcile the bank balance as per cash book with the
balance as per pass book (bank statement) showing entries because of which differences
between the two balances exist.

To reconcile means to find out the difference between two and eliminating that
difference.

Meaning of Passbook - It is a copy of the customer’s account in the book of a bank where
all deposits and withdrawals made by the customer during the particular period is
recorded.
Note :
 Dr Balance as per cash book = Cr Balance as per Pass book = Favourable balance
 Cr Balance as per cash book = Dr Balance as per pass book = Overdraft =
Unfavourable balance

Need and Importance of Bank Reconciliation Statement

1) Errors, if any, committed in recording transactions either in the Cash Book or Bank
Statement or Bank Pass Book are identified.
2) Undue delay in the clearance of cheques deposited is known from the
reconciliation.
3) Regular reconciliation discourages embezzlements.
4) Reconciliation helps to verify the accuracy of entries recorded in the Cash Book and
keep track of cheques, drafts, etc., that are deposited with the bank for collection.

Reasons of difference between balances as per cash book and pass book
1) Difference due to timing in recording entries
2) Transactions recorded by the bank but not by the account holder.
3) Errors
 PRACTICAL PROBLEMS

Debit (Favourable) Balance as per Cash Book

Q 1. Prepare Bank Reconciliation Statement from the following: Rs.

i. Debit balance as per the Cash Book. 30,000
ii. Cheques deposited but not cleared. 2,000
iii. Cheques issued but not presented for payment 3,000
iv. Bank interest. 400
[Balance as per Pass Book – Rs.31,400.]

Q 2. Ramesh has his account with State Bank of India. According to his Cash Book, his
bank balance on 31st March, 2024 was Rs.72,950. He sent cheques for Rs.90,075 to
his bank for collection but cheques amounted to Rs.43,769 were not collected by
that date. Out of the cheques issued by him in payment of his debts, cheques for
Rs.29,344 were not present for payment. Prepare Bank Reconciliation Statement.
[Balance as per Pass Book – Rs.58,525]

Q 3. On 31st December, 2023, bank column of the Cash Book of Gurman showed
balance of Rs.12,000 but the Pass Book showed a different balance due to the
following reasons:
i. Cheques paid into bank Rs.8,000 but out of these only cheques of Rs.6,500 credit
by bank.
ii. The receipts column of the Cash Book undercast by Rs.200.
iii. On 29th December, a customer deposited Rs.3,000 directly in the Bank Account but
it was entered in the Pass Book only.
iv. Cheques of Rs.9,200 were issued of which Rs.2,200 were presented for payment
15th January, 2024.
v. Pass Book shows a credit of Rs.330 as interest and a debit of 60 as bank charges.
vi. The bank had wrongly debited the account of Gurman by Rs.2,000, which was
rectified after 31st December, 2023.
Prepare Bank Reconciliation Statement as on 31st December, 2023.
[Balance as per Pass Book – Rs.14,170]
Q 4. Cash Book of John shows a balance of Rs.12,500. On comparing the Cash Book with
the Pass Book, following discrepancies were noted:
Rs.
i. Cheques issued but not yet presented for payment. 6,000
ii. Cheques deposited in the bank but not collected. 9,000
iii. Bank paid insurance premium. 5,000
iv. Bank charges. 300
v. Directly deposited by a customer. 8,000
vi. Interest on investment collected by bank. 2,000
vii. Cash discount allowed of Rs.200 was recorded on the debit side of the Bank
column.
Prepare Bank Reconciliation Statement.
[Balance as per Pass Book – Rs.14,000.]
[Hint: (vii) Cash discount was recorded on the debit side of bank column instead of
passing a Journal entry. As a result Cash Book Balance is higher by Rs.200. To arrive at
the Pass Book Balance, Rs.200 will be shown in the Minus column.]

Q 5. From the following particulars, prepare Bank Reconciliation Statement as on 31st

December, 2023:
i. Debit balance as per Cash Book Rs.10,000.
ii. A cheque for Rs.500 issued in favour of Karan has not been presented for payment.
iii. A post-dated cheque of Rs.1,000 debited in the bank column of the Cah Book but
not sent to bank.
iv. A cheque for Rs.295 deposited in the bank has been dishonoured.
v. A sum of Rs.800 deposited in the bank has been credited as Rs.80 in the Pass Book.
vi. Payments side of the Cash Book has been undercast by Rs.200.
[Balance as per Pass Book – Rs.8,285.]
Q 6. Prepare a Bank Reconciliation Statement as on 31st March, 2024 from the
following:
i. On 31st March, 2024, Cash Book of a firm showed bank balance of Rs.36,000 (Dr.).
ii. Cheques had been issued for Rs.30,000, out of which cheques of Rs.24,000 were
presented for payment.
iii. Cheques of Rs.8,400 were deposited in the bank on 28th March, 2024 but had not
been credited by the bank. Also, a cheque of Rs.3,000 entered in the Cash Book on
30th March, 2024 was banked on 3rd April.
iv. A cheque from Suresh for Rs.2,400 was deposited in the bank on 26th March, 2024
was dishonoured, advice was received on 2nd April, 2024.
v. Pass Book showed bank charges of Rs.120 debited by the bank.
vi. One of the Debtors deposited Rs.3,000 in the bank account of the firm on 26th
March, 2024, but the intimation in this respect was received from the bank on 2nd
April, 2024.
[Balance as per Pass Book – Rs.31,080.]
Q 7. On examining the Bank Statement of Mukesh Bros., it is noticed that the balance
shown on 31st March, 2024, differs from the bank balance of Rs.23,650 shown by
the Cash Book on that date. From a detailed comparison of the entries it is found
that:
(i) Rs.2,860 is entered in the Cash Book as paid into the bank on 31st March,
2024 but not credited by the bank until the following day.
(ii) Bank charges of 70 on 31st March, 2024 are not entered in the Cash Book.
(iii) Cheques totalling Rs.16,720 were issued by the company and duly recorded in
the Cash Book before 31st March, 2024 but had not been presented at the
Bank for payment until after that date.
(iv) On 25th March, 2024, a debtor paid Rs.1,000 into the Company’s Bank in
settlement of his account but no entry was made in the Cash Book of the
company in respect of this.
(v) No entry has been made in the Cash Book to record the dishonour on 15th
March 2024, of a cheque for Rs.550 received from Ram Babu.
Prepare a Bank Reconciliation Statement as on 31st March, 2024.
[Balance as per Bank Statement – Rs.37,890]
Q 8. A Bank Reconciliation Statement is prepared as on 31st March, 2024 starting with
debit balance as per Cash Book. State whether the following transactions will be
shown in the Bank Reconciliation Statement by adding or deducting these from the
given balance giving reason:
(i) Bank had wrongly debited the account by Rs.25,000 on 1st March, 2024 and
reversed on 3rd April, 2024.
(ii) Receipts Side of the Cash Book was overcast by Rs.500.
(iii) Payments Side of the Cash Book was overcast by Rs.5,000.
(iv) Receipts Side of the Cash Book was undercast by Rs.5,000.
(v) Payments Side of the Cash Book was undercast by Rs.20,000.
(vi) Cheque for Rs.10,000 issued but was not recorded in the Cash Book.
(vii) A cheque of Rs.5,000 deposited was not recorded in the Cash Book.
Credit (Favourable) Balance as per the Pass Book

Q 9. Prepare Bank Reconciliation Statement from the following particulars on 31st July,
2024
i. Balance as per the Pass Book Rs.50,000.
ii. Three cheques for Rs.6,000, Rs.3,937 and Rs.1,525 issued in last week of July, 2024
were presented for payment to the bank in August, 2024.
iii. Two cheques of Rs.500 and Rs.650 sent to the bank for collection were not entered
in the Pass Book by 31st July, 2024.
iv. The bank charged Rs.460 for its commission and allowed interest of Rs.100 which
were not mentioned in the Bank Column of the Cash Book.
[Balance as per Cash Book - Rs.40,048.]
Q 10. Draw Bank Reconciliation Statement showing adjustment between your Cash Book
and Pass Book as on 31st March, 2024:
i. On 31st March, 2024 your pass book showed a balance of Rs.6,000 to your credit.
ii. Before that date, you had issued cheques amounting to Rs.1,500 of which cheques
Rs.900 have been presented for payment.
iii. A cheque of Rs.800 paid by you into the bank on 29th March, 2024 is not yet credit
in pass book.
iv. There was a credit of Rs.85 for interest on Current Account in the pass book.
v. On 31st March, 2024 a cheque for Rs.510 received by you and was paid into bank
but the same was omitted to be entered in cash book.
[Balance as per Cash Book – Rs.5,605.]
Q 11. Bank Statement of a customer shows bank balance of Rs.62,000 on 31st March,
2024. On comparing it with the Cash Book the following discrepancies were noted:
i. Cheques were paid into the bank in March, 2024 but were credited in April, 2024:
P – Rs.3,500; Q – Rs.2,500; R – Rs.2,000.
ii. Cheques issued in March, 2024 were presented in April, 2024:
X – Rs.4,000; Q – Rs.4,500.
iii. Cheque for Rs.1,000 received from a customer entered in the Cash Book but was
not banked.
iv. Pass Book shows a debit of Rs.1,000 for bank charges and credit of Rs.2,000 as
interest.
v. Interest on investment Rs.2,500 collected by the bank appeared in the Pass Book.
Prepare Bank Reconciliation Statement showing the balance as per Cash Book on 31st
March, 2024. [Balance as per Cash Book – Rs.59,000.]
 Q 12. Prepare Bank Reconciliation Statement as on 30th September, 2023 from the
following particulars:
Rs.
(i) Bank Balance as per Pass Book. 10,000
(ii) Cheque deposited into bank but no entry was passed in Cash Book. 500
(iii) Cheque received and entered in Cash Book but not sent to bank. 1,200
(iv) Insurance premium paid directly by the bank. 800
(v) Bank charges entered twice in the Cash Book. 20
(vi) Cheque received entered twice in Cash Book. 1,000
(vii) Cheque dishonoured not recorded in the cash book. 5,000
[Balance as per Cash Book – Rs.17,480.]
Q 13. Prepare Bank Reconciliation Statement as on 31st March, 2024 from the following
particulars:
Rs.
i. Bank balance as per Pass Book. 10,000
ii. Cheque deposited into the Bank, but no entry was passed in the Cash Book. 500
iii. Cheque received and entered in the Cash Book but not sent to bank. 1,200
iv. Credit side of the Cash Book bank column cast short. 200
v. Insurance premium paid directly by the bank under the standing advice. 600
vi. Bank charges entered twice in the Cash Book. 20
vii. Cheque issued but not presented to the bank for payment. 500
viii. Cheque received entered twice in the Cash Book. 1,000
ix. Bank had wrongly allowed interest of Rs.5,000, which was reversed by it on 5th
April, 2024.
[Balance as per Cash Book (Dr.) - R.6,980.]
Q 14. Bank Reconciliation Statement is prepared as on 31st March, 2024 starting with
credit balance as per Bank Pass Book. State whether the following transactions will be
shown in the Bank Reconciliation Statement by adding or deducting these from the given
balance giving reason:
i. Bank had allowed interest and credited the account by Rs.5,000.
ii. Cheque of Rs.10,000 deposited by a customer in the bank was not recorded in Cash
Book.
iii. Bank Charges charged by the bank Rs.5,000.
iv. Cheques of Rs.25,000 issued not recorded in the Cash Book were paid and debited
to the account by the bank.
v. Receipts Side of the Cash Book was overcast by Rs.2,000.
vi. Payments Side of the Cash Book was undercast by Rs.5,000.
[Transactions to be added: (iii), (iv), (v), (vi); Transactions to be deducted: (i), (ii).]

Credit, i.e., Overdraft (Unfavourable) Balance as per Cash Book

Q 15. On 1st January, 2024, Naresh had an overdraft of Rs.40,000 as shown by his Cash
Book in the bank column. Cheques amounting to Rs.10,000 had been deposited by him
but were not collected by the bank by 1st January, 2024. He issued cheques of Rs.7,000
which were not presented to the bank for payment up to that day. There was also a
debit in his Pass Book of Rs.600 for interest and Rs.500 for bank charges.
Prepare a Bank Reconciliation Statement.
[Overdraft as per Pass Book - Rs.44,100.]

Q 16. A Bank Reconciliation Statement is prepared as on 31st March, 2024 starting with
credit balance as per Cash Book. State whether the following transactions will be shown
in the Bank Reconciliation Statement by adding or deducting these from the given
balance giving reason:
i. Cheque of Rs.10,000 deposited was dishonored.
ii. Cheque of Rs.20,000 was recorded in Cash Book but was not deposited.
iii. Post-dated cheque of Rs.20,000 discounted from Bank was dishonored.
iv. A cheque issued to Ramesh for Rs.5,500 was not recorded in Cash Book.
v. Payments Side of the Cash Book was undercast by Rs.4,000.
[Transactions to be added: (i), (ii), (iii), (iv), (v).]

Q 17. Tiwari & Sons find that the bank balance shown by their Cash Book on 31st March,
2024 is Rs.40,500 (credit) but the Pass Book shows a difference due to the following
reasons:
i. A cheque for Rs.5,000 drawn in favour of Manohar has not yet been presented for
payment.
ii. A post-dated cheque for Rs.900 has been debited in the bank column of the Cash
Book but it could not have been presented in any case.
iii. Cheques totalling Rs.10,200 deposited with the bank have not yet been collected
and a cheque for Rs.4,000 has been dishonoured.
Prepare Bank Reconciliation Statement and find out the balance as per Pass Book.
[Overdraft or Debit Balance as per Pass Book – Rs.50,600.]
Q 18. On 31st March, 2024, Cash Book of a merchant showed bank overdraft of
Rs 1,72,985. On comparing the Cash Book with Bank Statement, following discrepancies
were noted:
i. Cheques issued for Rs.60,000 were not presented in the bank till 7th April, 2024.
ii. Cheques amounting to Rs.75,000 were deposited in the bank but were not
collected.
iii. A cheque of Rs.15,000 received from Mahesh Chand and deposited in the bank was
dishonoured but the non-payment advice was not received from the bank till 1st
April, 2024.
iv. Rs.1,50,000 entered in Pass Book for cheque realised but not in the Cash Book.
v. Bank charges Rs.1,500 and interest on overdraft Rs.8,500 appeared in the Pass
Book but not in the Cash Book.
vi. Overdraft balance as per Cash Book of Rs.500 on 28th February, 2024 was wrongly
carried forward as debit balance. The error was noted at the time of preparing the
Bank Reconciliation Statement as on 31st March, 2024.
Prepare Bank Reconciliation Statement.
[Overdraft as per Pass Book – Rs.63,985.]

Q 19. Prepare Bank Reconciliation Statement from the following:

On 31st March, 2023, a merchant’s Cash Book showed a credit bank balance of
Rs.10,500 but due to the following reasons the Pass Book showed a difference:
(i) A cheque of Rs.540 issued to Mohan has not been presented for payment.
(ii) A post-dated cheque for Rs.100 has been debited in the bank column of the
Cash Book but under no circumstances was it possible to present it.
(iii) Four cheques of Rs.1,200 sent to the bank have not been collected so far. A
cheque of Rs.400 deposited in the bank has been dishonoured.
(iv) As per instructions, the bank paid Rs.50 as Fire Insurance premium but the
entry has not been made in the Cash Book.
(v) There was a debit in the Pass Book of Rs.15 in respect of bank charges and a
credit of Rs.25 for interest on Current Account but no record exists in the
Cash Book.
(vi) Cheque of Rs.5,000 dated 15th April, 2024 issued to M & Co. was
dishonoured being post dated. It was also not recorded in the books of
account yet.
[Overdraft as per Pass Book – Rs.11,700.]
 Q 20. Overdraft balance shown by the bank column in the Cash Book of Vivek is
Rs.45,000. Prepare Bank Reconciliation Statement as on 31st December, 2017:
i. A post-dated cheque of Rs.5,000 previously discounted with the bank had been
dishonoured and debited in the Pass Book.
ii. Interest on investment collected by the bank and credited in the Pass Book
Rs.1,500.
iii. Cheques deposited into bank but not yet collected Rs.7,500.
iv. Interest charged by the bank on overdraft balance Rs.1,850.
v. Cheques issued but not yet presented for payment Rs.11,350.
vi. Received a payment directly from a customer into bank account Rs.12,500.
vii. Cheques recorded in the Cash Book but not sent to the bank for collection
Rs.17,500.
viii. Bank charges debited as per Pass Book Rs.500.
[Overdraft balance as per Pass Book – Rs.52,000.]

Q 21. From the following particulars, ascertain the Pass Book balance of M/s Deepak &
Co. as on 31st March, 2024:
i. Bank overdraft as per Cash Book on 31st March, 2024 Rs 63,400.
ii. Interest on overdraft for 6 months ending 31st March, 2024, Rs 1,600 is entered in
the Pass Book.
iii. Bank charges of Rs 300 for the above period are debited in the Pass Book.
iv. Cheques issued but not presented for payment before 31st March, 2024 amounted
to Rs 11,680.
v. Cheques deposited into bank but not cleared before 31st March, 2024 were for Rs
21,700.
vi. Interest on Investments collected by the bank is credited in the Pass Book Rs
12,000.
[Ans.: Overdraft balance as per Pass Book- 63,320.]
Debit, i.e., Overdraft (Unfavourable) Balance as per the Pass Book

Q 22. From the following information, prepare Bank Reconciliation Statement as on 31st
March, 2024.
Rs.
i. Bank overdraft as per Pass Book. 36,000
ii. Cheques issued but not presented for payment. 19,700
iii. Cheques deposited with bank but not collected. 25,000
iv. Cheques entered in Cash Book but not banked. 9,000
v. Directly deposited to bank by a customer. 11,000
[Overdraft as per Cash Book – Rs.32,700]

Q 23. On 31st March, 2024, Pass Book of Sapna shows debit balance of Rs.10,000. From
the following particulars, prepare Bank Reconciliation Statement:
i. Cheques amounting to 8,000 drawn on 25th March, 2024 of which cheques of
Rs.5,000 cashed in April, 2024.
ii. Cheques paid into bank for collection of Rs.5,000 but cheques of Rs.2,200 could
only be collected in March 2024.
iii. Bank charges Rs.25 and dividend of Rs.350 on investment collected by bank could
not be shown in the Cash Book.
iv. A cheque of Rs.600 debited in the Cash Book omitted to be banked.
v. Bank draft of Rs.5,000 received from a customer was deposited but not recorded in
the Cash Book.
[Overdraft as per Cash Book – Rs.16,925.]

Q24. Komal needs help in preparing the Bank Reconciliation Statement as on 31st May,
2024, based on the following information reported by his cashier:
i. Bank balance as per the Bank Statement received is Rs 15,640 (Dr.)
ii. Of the total cheques deposited for Rs 60,000 and issued for Rs 40,000, 10% of each
were cleared and encashed in the month of June, 2024, respectively.
iii. Bank interest Rs 350 allowed and Rs 840 charged, as reflected in the Pass Book,
were both credited in the Cash Book, in the last week of May.
iv. A cheque for Rs 500 was debited twice in the Cash Book.
v. A direct deposit into bank of Rs 2,000 by client Lalita, was not recorded in the Cash
Book.
[Ans.: Overdraft as per Cash Book- Rs 15,840.]
Q 25. Prepare Bank Reconciliation Statement from the following particulars as on 31st
March, 2024 when Pass Book shows a debit balance of Rs 2,500:
i. Cheque issued for Rs 5,000 but up to 31st March, 2024 only Rs 3,000 could be
cleared.
ii. Cheques deposited for Rs 5,500 but cheques of Rs 500 were collected on 10th
April, 2024.
iii. Cheque for Rs 2,000 was dishonoured but was not recorded in Cash Book.
iv. A cheque of Rs 300 debited in Cash Book but omitted to be banked.
v. Interest allowed by bank Rs 400 but no entry was passed in the Cash Book.
[Ans.: Overdraft as per Cash Book- Rs 2,100.]
Q26. On checking the Bank Pass Book it was found that it showed an overdraft of
Rs.5,220 as on 31st March, 2024, while as per Ledger it was different. The following
differences were noted:
i. Cheques deposited but not yet credited by the bank Rs.6,000.
ii. Cheques dishonoured and debited by the bank but not given effect to it in the
Ledger Rs.800.
iii. Bank charges debited by the bank but Debit Memo not received from the bank
Rs.50.
iv. Interest on overdraft excess credited in the Ledger Rs.200.
v. Wrongly credited by the bank to account, deposit of some other party Rs.900.
vi. Cheques issued but not presented for payment Rs.400.
Show the balance as per the Cash Book.
[Balance as per Cash Book (Dr.) – Rs.130.]
Q 27. From the following particulars, you are required to ascertain the bank balance as
would appear in the Cash Book of Ramesh as on 31st October, 2023:
(i) Bank Pass Book showed an overdraft of Rs.16,500 on 31st October.
(ii) Interest of Rs.1,250 on overdraft up to 31st October, 2023 has been debited
in the Bank Pass Book but it has not been entered in the Cash Book.
(iii) Bank charges debited in the Bank Pass Book amounted to Rs.35.
(iv) Cheques issued prior to 31st October, 2023 but not presented till that date,
amounted to Rs.11,500.
(v) Cheques paid into bank before 31st October, but not collected and credited
up to that date, were for Rs.2,500.
(vi) Interest on investment collected by the bankers and credited in the Bank Pass
Book amounted to Rs.1,800.
[Overdraft as per Cash Book – Rs.26,015.]
Q 28. From the following particulars of Gurpreet. prepare Bank Reconciliation Statement
showing the balance as per Cash Book on 31st March, 2024:
i. Balance as per Pass Book on 31st March, 2024 overdrawn Rs.10,000.
ii. Cheques drawn in the last week of March, 2024 but not cleared till 3rd April, 2024
Rs.20,000.
iii. Interest on bank overdraft not entered in the Cash Book Rs.1,500.
iv. Cheques of Rs.20,000 deposited in the bank in March, 2024 but not collected
credited till 3rd April, 2024.
v. Rs.100 Insurance Premium paid by the bank under a standing order has not
entered in the Cash Book.
vi. A draft of 10,000 favouring Atul & Co. was issued by the bank charging commission
of Rs.200. However, in the Cash Book entry was passed by Rs.10,000.
[Overdraft as per Cash Book – Rs.8,200.]

Q 29. Prepare Bank Reconciliation Statement as on 31st March, 2024 from the following
(i) Raj’s overdraft as per Pass Book Rs.12,000 as on 31st March, 2024.
(ii) On 30th March, 2024 cheques had been issued for Rs.70,000 of which
cheques amounting to Rs.3,000 only had been encashed up to 31st March,
2024.
(iii) 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.
(iv) Bank has charged Rs 500 as interest on overdraft and the intimation of which
has been received on 2nd April, 2024.
(v) Bank Pass Book shows credit for Rs.1,000 representing Rs.400 paid by debtor
of Raj direct into the bank and Rs.600 collected directly by the bank in respect
of interest on Raj ‘s investment. Raj had no knowledge of these items.
(vi) A cheque for Rs.200 has been debited in the bank column of Cash Book by Raj
but it was not sent to the bank at all.
[Overdraft as per Cash Book – Rs.76,300.]
 Q 30. From the following information supplied by Sanjay, prepare his Bank Reconciliation
Statement as on 31st March, 2024:
Rs.
i. Bank overdraft as per Pass Book. 16,500
ii. Cheques issued but not presented for payment. 8,750
iii. Cheques deposited with the bank but not collected. 10,500
iv. Cheques recorded in the Cash Book but not sent to the bank for collection Rs 2,000
v. Payments received from customers directly by the bank. 3,500
vi. Bank charges debited in the Pass Book. 200
vii. Premium on life policy of Sanjay paid by the bank on standing advice. 1,980
viii. Bank had debited Rs.3,100 for payment of electricity bill. It was not recorded in
cash Book.
[Overdraft Balance as per Cash Book – Rs.10,970.]
 Comprehensive Questions
Prepare BRS as on 31st March,2021 for RSC Private Limited from the information given
below :
1.Debit balance as per cash book Rs 200.
2.Cheque drawn/issued but not yet presented for payment Rs 1,500.
3.Cheque deposited but not yet collected/credited by bank Rs 2,500.
4.Bank charges debited in pass book only Rs 200.
5.Interest allowed in pass book only Rs 100.
6.Insurance premium directly paid by bank under standing advice Rs 500.
7.Bills receivable directly collected by Bank Rs 2000.
8.A wrong debit given by Bank in Pass book Rs 400.
9.A wrong credit given by Bank in Pass Book Rs 100.
10.Direct payment by a customer into the bank but not recored in cash book Rs 700.
11.Cheque deposited into the bank but not recorded in the cash book Rs 1500.
12.A cash receipt recorded in Bank column Rs 1000.
13.A cash payment recorded in Bank Column Rs 600.
14.Cheque issued returned on technical ground Rs 1500.
15.Bill discounted dishonoured but not recorded in cash book Rs 4000.
16.Cheque received and recorded in bank column but not yet sent to bank for collection
Rs 1000.
17.Cheque deposited for collection, returned dishonoured and recorded in pass book
only Rs 700.
18.A cash discount of Rs 112 was recorded as Rs 121 in the Bank column.
19.The payment side of the cash book was undercast by Rs 100.
20.The debit balance of Rs 1500 as on the previous day was brought forward as a credit
balance.
21.A cash deposit of Rs 1000 was recorded in the cash book as if there is no bank column
therein.
22.A cheque of Rs 500 received from a debtor was recorded in the cash book but not
deposited into the bank for collection.
23.Dividend of Rs 250 collected by bank and subscription of Rs 100 paid by it were not
recorded in the cash book.
24.Of the total cheque amounting to Rs 10,000 drawn in the last week of March, cheque
aggregating Rs 7000 only were encashed in March.
25.One outgoing cheque of Rs 350 was recorded twice in the cash book.
26.Bank recoded a cash deposit of Rs 1589 as Rs 1598.
27.The payment of a cheque of Rs 350 was recorded twice in the pass book.
28.Out of Rs 20,500 paid in cash and by cheques into the bank on 27th March, cheque
amounting to Rs 7500 were collected on 7th April.
29.Cheque and cash amounting to Rs 7800 drawn on 26th March, a cheque for Rs 2500
was encashed on 3rd april.
30.Cheque issued to creditor amounting to Rs 20,000 on 25th March of which cheque
worth Rs 3000 were presented to bank upto 31st March.
31.A cheque of Rs 200 drawn on his saving deposit A/c has been shown as drawn on
current A/c in cash book.
32.A bill receivable for Rs 520 previously discounted (Discounting charges Rs 20) with the
bank has been dishonoured but advice was received on 1st April.
33.A bill for Rs 10,000 was retired by bank under a rebate of Rs 150 but the full amount
of the bill was credited in the bank column of the cash book.