1.Cheque issued and entered in the cash book, but not presented for payment.

2. Cheque deposited into the bank for collection and entered in the cash book,
but not collected and credited by the bank.
3.Cheque received from a customer and entered in the cash book. but not
deposited into bank for collection.
4.Cheque issued and entered in the cash book, but dis- honoured by the bank
and so, not entered in the pass book.
5. Cheque deposited into bank for collection and entered in the cash book, but
dishonoured, and so, not collected and not entered in the pass book.
6.Cheque deposited into bank for collection, but not entered in the cash book.
7.Cheque or bill receivable sent to bank for collection and credited in the pass
book on the date of depo sit, but subsequently dishonoured and debited in the
pass book, but, not entered in the cash book.
8. Bill or cheque discounted with the bank dishonoured and debited to
customer's account in the pass book, but not entered in the cash book.
9. Direct payment into customer's recorded bank account by a third party
entered in the pass book, but not entered in the cash book.
10. Payment by the bank on behalf of the customer debited in the pass book, but
not entered in the cash book.
11.Interest or dividend collected and credited by the bank in the pass book, but
not entered in the cash book.
12.Interest on bank balance allowed and credited by the bank in the pass book,
but not entered in the cash book.
13.Bank commission, bank charges or interest on overdraft debited by the bank
in the pass book, but not entered in the cash book.
14.Wrong debit given in the cash book.
15.Wrong credit given in the cash book from bank.
16. Under-casting of the debit side of the cash book
17.Over-casting of the debit side of the cash book.
18.Under-casting of the credit side of the cash book.
19.Over-casting of the credit side of the cash book.
20.Wrong debit in the pass book.
21.Wrong credit in the pass book.
22.Under-casting of the debit side of the pass book.
23.Overcasting of the debit side of the pass book.
24.Under casting of the credit side of the pass book.
25.Overcasting of the credit side of the pass book.
26. Wrong carry forward of debit balance in the cash book as credit balance.
27. Wrong carry forward of credit balance in the cash book as debit balance.
28.Wrong carry forward of the debit balance as credit balance in the pass book.
29. Wrong carry forward of the credit balance as debit balance in the pass book.
1.From the following particulars, ascertain the balance that would appear in the
Pass Book of Rajashekar as at 31st December, 2003:
(1) The bank overdraft as per Cash Book as on 31st December, 2003 was Rs.
18,500.
(2) Interest on overdraft Rs. 1,200 is debited only in the pass book.
(3) Bank charges debited in the Pass Book only amounted to Rs. 100.
(4) Cheques issued but not cashed prior to 31st December, 2003 amounted to
Rs. 1,500.
(5) Interest on investments collected by bankers and credited in the Pass Book
only amounted to Rs. 1,000.
(6) Cheques paid into the Bank, but not cleared before 31st December, 2003
were Rs. 2,000.
(7) Rs. 1,000 in respect of a dishonoured cheque appears only in the Pass Book.

2. From the following particulars, ascertain the bank balance of Mr. Ahmed as
per Pass Book as on 31st March, 2004:
1. Bank Balance as per Cash Book as on 31st March, 2004 was Rs. 8,000.
2. A bill receivable for Rs. 1,000 discounted with the bank was dishonoured.
3.A cheque for Rs. 2,000 issued to Anand was entered in error in the cash
column. The same was not presented to the bank.
4. A cheque for Rs. 500 sent to Basheer and encashed by him had been entered
in the discount column of the cash book.
5. On 28th March, 2004, the credit balance of Rs. 1,000 was brought forward as
a debit balance of Rs. 1,000.
6. The payment side of the cash book (bank column) was undercast by Rs. 500.
7. A post-dated cheque for Rs. 100 was debited in the bank column of the cash
book, but not be presented for payment.

3.On checking Ram's Cash Book with the Bank Statement of his overdrawn
Current Account for the month of November, 2003, you find the following:
(a) Cash Book showed an overdraft of Rs. 4,500.
(b) The payment side of the cash book had been undercast by Rs. 150.
(c) A cheque amounting to Rs. 7,000 drawn and entered in the cash book had
not been presented.
(d) A cheque for Rs. 750 drawn on his savings deposit account has been shown
as drawn on current account.
(e). Cheques amounting to Rs. 6,000 sent to the bank for collection, though
entered in the cash book, had not been credited by the bank.
(f) Bank charges of Rs. 75 as per bank statement of account had not been taken
in the cash book.
(g) Dividends of the amount of Rs. 2,500 had been paid direct to the bank and
not entered in the cash book.
You are requested to arrive at the Balance as it would appear in the Bank
Statement as on 30th November, 2003.

4.On 31st December, 2003, the pass book of Mr. Murali's Current Accoun
showed a credit balance of Rs. 10,000. Prepare a bank reconciliation statement
with the following information:
(i) Mr. Murali issued a cheque of Rs. 300 on 25th December, 2003, but this was
not presented for payment, whereas this was recorded twice in the cash book.
(ii) A cheque of Rs. 200 drawn on his saving deposit account has been shown as
drawn on current account.
(iii) A cheque of Rs. 285 issued on 28th December was taken in the cash
column.
(iv) In the pass book, a bank charge of Rs. 25 was recorded twice, while another
bank charge of Rs. 17 was not recorded in the cash book.
(v) A cheque of Rs. 800 credited in the pass book on 28th December, 2003
being dishonoured is debited again in the pass book on 1st January, 2004. There
was no entry in the cash book for the dishonour of the cheque. until 15th
January, 2004.
(vi) The debit side of the cash book (bank column) has been undercast by Rs.
300.