(3 BANK RECONCILIATION STATEMENT BASIC QL, [93] Messer’s TO & Short Fat azar, New Delh-110002 in acount with Punjab National Bank, aryagan), New Delh-110002. PassnooK. Date Parteulars ‘Withdrawals Deposits | DrorGr | Balance 2017 Bs Re. Rs. Tax [2 | By cash “n0;900 ]ap0000 +4 | roFurture Dealers «0,000 ce] 340000 + a | topasaco. 4425000 cr.| 2.15000 +} 10. | yp Johnsons cas cheque cx] 280,000 ~ faz | ronoyajames 4.00000 cx] 150000 15 | ByB.sabuscos cheque cr. 226000 as |aycash 30,000 ce} 256000 + |20 |rocas ce] 206000 + |26- | ys ratears cheque 43,000 ce} 249,000 + [a2 | toPremium paidas, standing instru 25,000 ce] 224000 a | ToBane 1,000 cr.] 223000 at | By oc 20000 r.] 243,000 eles ‘Cash Book (Bank column only) Date ‘Amount Rs: | Date | Particulars ‘Amount 2017 2017 Re Tani | Totash “50,000 jan By Fue Jan2 | Tof.johnson co, 35000 Dealers Ld 60.000 Jane | Tos. uabua co, 76900| an2 | By Roy & James 190000 Jano | Tocash 30900| fanz | ByDas aco. 125000 Janis | Top.Ral& Bros 300 Jand | By K Nagpal aco. "73000 Jan20. | Tom.Mobanaco, 105.900 |jan7_| Bycash 50,000 Janz | TON Nandy Sons ‘34000 | jan20 | 8y 8. Babu &Co. 79000 Janat_ | By Balance e/a 237,000, 723000 723,000, eit | toDatance b/d E3700 Te wl be seen that whereas the passbook shows & credit balance of RS2.43,000, the cash-book shows a ‘bit balance of Re2:17,000 We stall compare the two t establish the reasons fr the dference. The rconclation ofthe two statements an be done in two ways aaPABA nemvre or comnannce pvr. ura. 4, Arriveat passbook balance om cash book. 2. _Arriveatashtoakehalance fom passbook. ‘Lotus tart withthe pss book balance and arrive atthe balance sper cash book ‘step: 1 Compare the debit se of cash bok with the deposits column of passbook: We Find thatthe folowing cheques are recorded in the cash book but not in the pass book: "Therefore fw enarihese wo cheques inthe depot seo the pass book the balance becomes» ‘isting balance 773000 |Add M Mohan & Co +105,000 Nandy & Sons ‘34,000 ‘Total 3.82,000 ‘Sep: 2 Compare the ered side othe ash Book wit the withdrawal column othe pass book We ind thatthe elowing cheques are nt recorded, Therefore if we enter these two cheques on the witharawal side ofthe passbook the balance becomes ~ ‘ing balance 382000] Lass K Nagpal & Co. (73,000) Babua Co (78.000), Tota 23,000 "There an fem Were on Government Securives which appears on ie deposit side ofthe pass bool but not inthe debit side ofthe cash book, 0 this tom shoud be deduced from pass Book balance ‘Histng bance 231,000 Las Interert on govt socurtas (20000) ‘Total 211,000 Trter, there are two Tem whidh appear on the withdrawal side af the pas book te they Rave ben detuctd from the bank balance but not on the ered se ofthe cash book, so these items shouldbe added in oer to reconcile the balance ‘ting atone ZAL00 ‘Add Inaurance premium 25,000 dd Book charges 1.000 Total 237,000 "Therefore we have arrived atthe balanceas per the ash book trom the passbook. ‘Tis process shows thatthe dference between the two balance arise only because there are some entries rade he cash-book ut net inthe passbook and some entries which are made inthe passbook but ot in the cash book, &comparizonof the two shows up such entries and then on that basi the reonciation is prepared. Toilstrate age, lat us proceed from the cash book balance of Rs2.37,000. Since cheques totaling Rs.139,000 have no: ben entered in the pass book, lt us assume that they are also emted from, the cash book, his wl reduce the cash bok balance to R5:98,000, Cheques totaling RS.5,000 have been entered on the cred side ofthe cash book but not nthe pas ek their omission from the cash book wl, Increase the cash book balence to Rs2.49000, Amounts totaling Rs:26,000 have been entered inthe withdrawals column ofthe pss book but actin te ash book; an entry onthe cet seo he cash book for these amounts will reduc the balance to R5.2,2,000. The deposits column shows an entry of RS 20,000,PAZAS iesrrrvre or commence Pvr. ro. ot found onthe debit side ofthe cash book: the entry made inthe eash Book wil increase balance to 243,000 shown nthe pis book. 2, [SM9] Te following are the Cash Book (bank colums) and Pass Book of Jan forthe months of Mare, 2017 and Api, 2017 ‘cash Book (Hanke Colum only) De, ce. DateDr | Particulars “Amount Date | Particulars “Amount Re eRe. Dawa] To walanee bya ‘000 | 037372017 — | By Ca RTE 00,000 (06/3/2017 | ToSales Ve 300,000 | 07/3/2017 | By Modi 60000 107372017 | ToRam 15000 | 12/3/2017 | By Patt 30000 38/3/2017 | ToSinghal, 2.70000 | 18/3/2017 | By Suresh 40000 asap017 | TeGoya) '33000| 24/3/2017 | By Ramesh 150,000 31/3/2017 | ToPatel 165,000 30/3/2017 | By Balance esa 313,000, 793,000, 733,000, Pass Book, Date Parteulars Dr-orGr | Balance Re. yap? | By Balance v/a ce) 3.65.00 sapoor7 | ByGoyal ce} 3.36000 sspior7 | pyPatel ce} 4.63000 qysp2017 | ToNares ce} 185,000 12/4/2017 | ToRamesh ce] ‘33.000 asysjan7 | tows 7 cr) 3200 anyspaor7 | By c:| 4900 asysraan7 | ay 38,000 ce} 67.800 sojsf2017__ | Tosur 6200 ce] 81.600 Reconlethe balance of cash 00k on 31/3/20. 33PAZAS nerrure or commence evr. ira. w. DEBIT BALANCE OF CASHBOOK {m2} From the folowing particular prepare a Bank Reconellation Statement for final fet Ld (2) Balance as prcash boksRs2,40.000 (@)_chequesiesved but not presented inthe bank amounts to Rs36,00, (@) Cheques deposed in bancbut not yet cleared anounts to Rs 90,000 (4) Bankeehargessmountsto R300, (©) _Imeresereite by bank amounts t0Rs.1,250, (© Thebolance axperpass books Rs 2.86950. {[sM6] on 30% Decenber, 2017 the bank column ofA. Palys cash Book showed a debit balance of fs 4/610, On examination ofthe cash bole and bank statement you find that 1. Cheques amourtng to Rs 630,000 which were issued to trade payables and entered in the ‘ash book elere 308 December, 2017 were not presented for payment unl that date 2. Cheques amounting to Ra20.00 had been recorded inthe cash book as having been paid Into the bank on 80% December, 2017, but were entered inthe bank statment on 1* January, 2018, 3. A cheque fr Fs73,000 had been dishonoured prior to 30th December, 2017, ut no record ‘ofthis ft apprared inthe cash book. 44 dividend of 3,60,000, pai direct tothe bank had not been recorded inthe cash book S.Banle interest and charges amounting to RS4200 had been charged inthe bank statement butt enteredin the cash book. {6 Ro entry had been made inthe cash book for a trade subscription of RS10,000 pad vie Tankers ordrin November, 2017. 7. A-chegue for R8.27,000 drawn by B, Philip had been charped to A. Philip's bank account by ‘nist in Dtember 2017 Youare require: @) _toivake apprepriateajustments in the cash book bringing dow the correct balance, and (©) to prepare a statement reconciling the adjusted balance inthe eash book withthe balance shown nthe tank statement {m8} The Cash Bock of Me. Gadbadwala shows RS8.36,400 as the balance at Bank as on 31 December, 2017, butyou find that it doesnot agree with the balance as per the Bank Pass Book. On crating, you the ollowing discrepant: (1) 0156 December, 2017 the payment side ofthe Cash Book was undereast by Rs10;00. (2) A cheque for fs.1.3,000 sued on 258 Decernber, 2017 was not taken nthe bank column (G)_ One deposit cf RS1.50,000 was recoded inthe Cash Book as if there is no bank column therein, (4) 0n 186 December, 2017 the debs balance of Rs.15,260 as onthe previous dy, was brought Forward as reat balance (6) _ Of the total cheques amounting to RS1,514 drawn in the last week of December, 2017, ‘hens aggregating R315 wore encahed in December.PAZAS prom or coumannce rrr. 170. (6 Dividends of Re 25,000 coleted by the Bank and subscription of Rs1,000 paid by it were ‘ot recorded ithe Cash Book (U) _Oneautgoing cheque of R350,000 was recorded wie Ue Cas Buel, Prepares Reconliain Statement IF (Accounts are not closed on 31 December {i Accounts ae dosed on 314 December (Q6. —[SMP2}According tothe cash-bock of Gop, there was a alance of R-4,50,000 in his bank on 308 June, 2017, On investigation you nd that: (Cheques amounting to R5.6,00000isued to creditors have not been presented for payment tal the date (4 cequs pald into bank amounting to 11,05,000 o eneques amounting to 550,000 ony collectod by the bank upto 303 (G8) Advidend ofs.4,000 and rent amounting to ceived by the bank and entered (iv) _tnsurance premium (up t0 3 19) pa bythe bank R27 000 not entered in the ash book. ©) Thepaymentsideo oo Ba 45 wn nthe pas book had not been entre in the cash book. (i) Abit Papi of Rs.2,00,000 ad been pd by the bank but was not entered inthe cash book and bibretstable for Rs.60,000 had been discounted with the bank ‘whic had als not boen recorded inca book. Require (a) tamake theapproprate adjustments inthe cash book, and (2) topreparea statement recnelingt with the bank passbook. cast of Rs.,000, (@7,—_[smPA]prepare a bake reconciliation statement rom the fllowing particulars on 318 March, 2017: Particulars rm Debitbaance ar pr bank column ofthe cash book 3720000, Cheque sued to redtorsbut ot yet presented tothe bank for payment 720,000, Dividend received ty the bank bt not yt entered in the cash bole 590,000, Interest allowed by the bake 32500 Cheques deposited ntobank fr collection but notcollected by bankupto this date 15 40,000, Bankecharges 2,000 [A cheque deposited into bank wasdshonoured,butno intimation recived 320,000, Rank paid house taxon our behalf, but no information received ftom ankin tls Conneclon. | 350,000PAZAS nem or comamnce rrr. i0. (98. From the folowing partclars, prepare a Bank Reconclaton Statement a on 31% December, 201 (a) On 31 December, the Cash ~ Book ofa im showed a hank balance of Rs 6,000 (Debi Balance) {@) Cheque had been ss or Ks, 000 out of which chee Wroth RS. 000 only were presented for payment (oCheque worth Rs 1400 were deposited inthe bank on 28sth December, but had not been credited by the bank. In addon to this, one cheque for Rs, 500 was entered inthe Csh-book on 30% December, bt was beled on January. (@ Acheque fom Susanfor Re 400 was deposed Inthe bank on 26% December, but was dlshonored dnd the advice was received on 2 January (Pass ook showed banc charps of Rs. 20 debited by the bank. [One of the debtors derosited a sum oF Rs S00 in the bank account ofthe rm on 200 the intimation in hisespoct was reosved from he bank on 2! january. (@) Bank Pass Book showed acredit balance of Bs. 5,180 on 31* December 20X3 cota e984 ecermber, but (@>.From the following information (as on 31:320X2}, prepare a Bank Reconcition Statement after ‘making necessary amendments inthe Cash-book: Amount (Re) Bank balance as per Cath Book (Dr) 325,000 ‘Cheque deposited, butnot yet rete 4447500 (Cheque issued but not yet presented for payment 356200 ‘anlecharge debited by Bank but nt recorded in Cash-bok, 11250 Dividend drety collected by bank 12,500 Insurance preiut pl by bankas pe standinginstrucionnotintimated 15,900 ‘Cash sles wrongly reored in the Bark eal ofthe Cash book 25,500 ‘ustomers cheque dsbonouredby bank not recorded in Casi-bok, 13000 ‘Wrong Credit given bake 15,00 ‘Also show the bankclance tha wl appear inthe Ta Balance as on 3132002. [ca(Poundation)Nev, 2002) (Q10, The Hank Account of Murukesh was balanced on 31 March, 20K It showed and overdraft of Rs 13000. The Banc Statsment of Murucesh showed a credit balance of Rs. 76750. Prepare a Bank Reconeilation statement taking the flowing into acount: {e) Cheque isued butnot presented for payment til 31* March, Rs. 12,000. (b) Cheque deposted but not olete by Bank tl 31 March Rs. 20,00, {© Interest on Term Loan ~ RE. 10.000 debited by bark on 31% Mareh but not accounted in urukest’s books (@) Bank Change Rs 250 was debited by bank during March but accounted inthe ook of Murukesh fn 4 Apel. {@)Anamount of Rs 100,00 representing coletion of Murukesh's cheque was wrongly ‘reditedto the account of Mukesh by the Bank in their Bank Statement. [ca(foundaon fe, 193), 36PABAS pmrur or commence rvr. 170, CREDIT BALANCE OF CASH BOOK (011. Accoring tothe Cash-toolof Gopi there as balance of Rs. 4,500 standing this erdit in bank ‘on 3m une, 2081 On investigation you ind hat: (Cheque amounting Rs, 6000 Issued to creditors have not been presented for payment til that date {09 Cheqwe pat into Bak amounting to Rs. 195,000 out of which cheque amounting to RS. 55,000 only collet ty the Bank upto 30 june, 20K. (uy A dividend of Rs. 4000 and Rent amounting to RS 6000 receved by the Bank and entered inthe ass Hook but at record i the Cas-Book. (e)Insurance Premiun (1p to 24¢ December, 20%1 pid by the Bank Rs. 2,700 not entorodin the Cash Book) (0) The payment side of the Cash book had been under cast by RS 50, {Bank charges Rs. 50, town nthe Paet-ook had not been entered in the Cash-Book (iA bil payable for Rs. 2000 has ben pld by the Bank but isnot entre inthe Cash-Book. ‘and bil receivable fo Rs. 600 hasbeen discounted with Bank at a cost of Rs. 100 which has also rotheen recorded inCash-book. You are requires: (0) To make the appropriate adjustments in the Cash-book, and (i) Toprepares satemext reconciling with the Bank Pass fom (Now 1996), Ta By Balance b/d 7st 7.680 ‘Ga HUSZONT Wr X received The Dank Seatenent. On perusal ofthe Ratement Mr X aseraied the folowing information: {a} Cheque deposited but nt credited by the bank Re 10,000 (5) Interest on secures colctd by ‘the bank but not recorded Incas book Rs. 1,080 (©) Cedi transfer not recorded inthe cash book RS. 200, {a Dividend clleced by the bank directly but not recorded in the cash book RS. 1.000 (e) Cheque issued hut aot presented for payment Rs, 3740 (Interest debited by the bankebut not corded in the cash book. Rs 1000 (g) Bank charges no: recordin the cash book Rs. 24. From the above information you are asked to prepare a Bank reconelation statement to ascertain the alice as per Bank Sateen TCA (Foundation Mey, 1997),PAZAS psrrore or commnnce pvr. 10. (@13, _[sm3] On 31st March 2017, the Bank Pass Book of Namrata showed a balance of .50000 to het ret we aac a perch ook was RSILRO6. Om seat ofthe two books she 1) Shehas issued eheques amounting to RsH0,000 out of which only Rs 32,000 were presented forpayment. 5) Shresved angus 100 hh she ended inher ash book bt gto epost inte ba la) Achique of Rs2,000 deposited by herhas not been cleared yet fx) Mr-Gupta deposited an amount of 15700 in hor bank which has not ben recorded by hes tn cash Book 1) Bankhas creda interest of R500 while charging R250 as bank charges Preparea bank reconliation statement. 14. {SMT From the folowing Information, prepare Bank reconclaton statement as at 31" December, 2017 for Messrs New Stel Lied THY] Bankcoverdratear per Gah Book on 3st Dacoiber, 2047 75900 {@) | tnserest debited by Baek on 26th December, 2017 but noaudvie recived 278700, {8)_| Cheque issued before ist December, 2017 but nt ye presented to Bank 680,000 (4) | transport subsidy recsved fom the Sate Government rely bythe Bankbut not | vised tothe compan 1425.000 ©) | rate deposted i the Hanke but no redid tl 31st December, 2017 1350,000 (6 | pts for cutecon rede by the Bank til 31st December, 2017 but noadvice recived bythe company 136,000 (7) | amount wrongly debited to company accountby the Banc fr which no deals are avilable 740,000 (QS. [SMS] On 308 September, 2017, the bank acount of % according to the bank column ofthe Csh- Book, was overdrawa to the extent of RsA.062. On the same date the bark statement sowed a credit balance of Rs 20758 in favour of X An examination ofthe Cash Book and Bank Statement revels the folowing: 1. Acheque fr 8:1224,000 deposited on 29® September, 2017 was erditod by the bank only ‘on October, 2017 2 payment by cheque for #516000 has heen entered twice the Cash Book. 3. On 29% Septmber, 2017, the bank credited an amount of Rs.A7,40 received fom @ ‘chstomer of tt the advice wasrat ecelved by X unl 1¥ October, 2017. 4. Banlechargesamouating to Re.S80 had ot been ecard inthe Cash Book 5. On 6th September, 2017, the bank credited R5.20,000 to Xn err. 6 A bil of exchange for Rs:14000 was discounted by X with hls bank, Tis bil was Aishonoured on 28 September 2017 bt no ente had been made Inthe books 7. Cheques issued upto 80® September, 2017 but not presented for payment upto that date totalled R51326,000. a8PASAS pemrure or conmmmnce rrr. 10, You are required: (4) _ tashove the aporoprint etcatons required nthe Cash Book oft arrive at the comet Balance on 30" September, 2017 and (6) toprepare aban reconllation statement as on that date Q46. [SMA] From the following particulars ascertain the bance that woul appear in the Rank Pass Bool at Aon 31 December, 2017, (@)_Thebankoverdraftas pr Cash Book on 31st December, 2017 Rs. 6,340. (2) _tmteest on averdrat for 6 months ending 31s¢ December, 2017 R.160 is entered in Pass Book (2) Bankchangesef 400 ate debited nthe Pass Book only. 4) Cheques see but mot cashed port 31st December 2017, amounted to R168, 000. (8) Cheques pal nto bank but not cleared before 31st December, 2017 were for Rs.22.17,00. (6) _ttezeston vestments collected bythe bank and creed inthe Pass Book R.12,00.000. 17, _[s013]The bank acwunt of Mukesh was balanced on 34 March, 2017. an overratof| 500, This did net agree with the balance shown by bank stat quired toprepare tank reconellation statement taking the followin (a) cheques sued but not presented for payment 31 @) cheques deposed but wot collected by | @)__ terest on terdoan RS10.0000 Murakest’s ben, (8) Bankecharges %:23500 wa of Marukesh 7. (8) An smo 62,800 representing collection of Murukesh’s cheque was wrongly credited to theggoln of Murukesh by the bank in their bank statement. a9PASAS perv or commence rer. iD. {Qt8. _[sm12}From the follwing information (as on 3132017), prepare a bank reconliatin statement fer making necessary amendments nthe cash book Particulars =e - ‘AnouTERS, Bank balances as pa Ue cas book (OF) 13250000, Cheques deposited but not ye: credited 4475000 (Cheqes issued but not yt presented for payment 35,2000 ‘Bank changes debited by bankbut not recorded inthe cah-book 12500 Dividend directly alee by the tank 125000 Insurance premium paid by bankas per standing instruction not intimate 15900 ‘Cash sales wrongly recorded Inthe Bank column ofthe exsh-hook 255,000 ‘custome’ cheque dshonoursd by bank nt recorded inthe eash-book, 130000 ‘Wrong cre given bythe bake 130000 DEBIT BALANE OF PASSBOOK ‘q19. _[smt3}on 31° Mace, 2017 the passbook ofa trader showed a ered balance of Rs.5,65,000 but the passbook blaicevas ferent forte following reasons rom the cash book balance: 4. heques issued to for Re.60,000 and to for Rs:34,000 were not yet presented for payment. 2. ank ebarged Rs350 for bank charges and ‘'drelly deposited RS1,816 into the bank account, high were nt entered inthe ash book. 3. Two chequesone from ‘kor Rs5, 15000 and another from ' for 12,500 were coleted inthe first week of Apri, 2017 although they were banked on 25.03.2017 4, Imtorestallowsd by bank Rs.4500 Prepatea bank reconeitionstatementas on 31 March, 2017. CREDIT BALANCE OF PASSBOOK (@20, _[SMAO]Wen Nik & Co. rceveda Bank Statement showing favourable balance of R-10339,200, forthe priad endedon 308 June, 2017, his not agree withthe balance nthe cash book ‘An examination ofths Cash Book nd Bonk Statement lslosod the flowing: 1, A deposit of 5.309200 ald on 299 June, 2017 had not been creed by the Bank wit = uly, 2017 2.0m 30% Mare, 2017 the company had entered into hire purchase agreement to pay by bank order sum 2 Rs:300,000 nthe 100 of each month, commencing from Apri 2017. No ‘nti had ben made in Cash BookPASAS pemrure or commmnce evr. 170, 3. customer ofthe firm, who received a cath discount of 49% on his secount of Rs400,000, pid the fim a cheque on 12H june. The eashier erroneously entered the gross amount in the bankcolunn ofthe Cash Book. 4. Banlechargs mounting to RS3,000 had not been entered in Cash-Book. 5. On 2% June, a customer of the eampany direelly deposited the amount in the bank 00,000,betnoentry had been made inthe Cash Book. {6 Rs11,200puitinto the bank had been entre twice Inthe Cash Book, 7%. A debit of 110.000 appeared in the Bank Statement for an unpald cheque, which had been retumed marked ‘out of date The choqu had been reat by thecstomer sn pal ‘nto Bank agais on 5 uly, 2017 Prepare Bank Reconllation tatrenton 3 une, 2017. 21. _|SMPaqPrepare Yank reconcltion statement a5 on 17 fom the following patieulrs Partials “Amounts Tank bale sper passbook 1000000 ‘Cheque deposit nt the bark, but m0 etry wa book 500,000, Choque recived, but nt sento ban 1120000 Credit sde ofthe bank cola cat 2000 Insurance premium aid dG daa under the standing advice 60,000 Bankecharges ene ie 29000, Cheque sued, but not othe bank or payment 590,000, (Cheque recelve entered in the cash book 10,000 Il discounted dishonourednot recorded inthe cash book 500,000 (22, _{[SMPA}érom the olawing particulars prepare a bank recoelatin statement ason 318 December 2017: (031 December, 2017 the cash-book ofa firm showed a bank balance of RS60,000 (debit lance), (U)choques had seen issued for R<1500,000, out of which cheques worth Rs-400,000 only ‘were presenta for payment i) Cheques wort Rs.1140 000 were deposited in the bank on 25% December,2017 but had not been credited by the bank In adation to this, one cheque for RS,00,000 was entered inthe ash book on 20 December, 2017 but was banked on 3d January, 2018, (tv) A cheque from Susan for Rs4.00,000 was deposited in the bank on 26th December 2017 but ‘was lshonoured and the advice was received on 2! January, 2018. (1) Pase-ook sewed bank charges of .2000 debited by the bank.PASAS pemvre or conmmmnce pvr. 10, (9. One ofthe debtors deposited 3 sum of Rs 500,000 inthe bank account ofthe firm on 208 December, 2027 bit the intimation in this respect was received from the bank on 2 Jasry, 2018. (i) Bank pas-boocshowed a Debit lane of R:312,00 on 31 December, 2017 @3. On 31" Mace, 20X3 the Pass-book ofa trader showed a Credit Balance of R. 1.56, but the pass- ‘ook balance was life forthe fowing reasons frm the Cash Book Balance: (Cheque esd to°X for RS. 600 and to for Rs. 384 were not yet presented for payment {4 Bank charged Rs. 35 far Bank changes and directly deposted Rs. 816 Ino the Bank account. ‘Which were not entered inthe Cash Book. (ty Two cheque one fom ‘Afar Re S15 and another fr Rs. 1.250 were collected inthe fist week ‘of Apel 20% although they were Danke on 25-03-2033. (Go) interestallowed by Bank RS. 4. Prepare Bank Reconellaton Statement sson31* March 2003. [CA (Foundation) Nov.20X3] @4._Preparea Hank Reconliton Statement as on 30” September, 20X3 from the following partials Particulars Te Tank balance as per the Pass book Top00 (Chee deposited nto the Bak, but no entry was passed in the Cash-book 500 ‘Cheque received but not sentto bank 1200 ‘ret sie ofthe bank column cat short. 00 Insurance Premium pid diel by the bank under the standing ave 600 Bank chares ented tiene Cash book 2 Choe sued, but not peserted to the bank or payment 500 ‘Choque received entered twice in the Cast-book 1,000 Bil discounted dishonored mt recorded Inthe Cash-book 51000, Ban ha wrongly allowed interest of Rs 5000 which was roversod by it on 58 April 219) TEATPED Way, 2009)