Cash Book shows a balance of ₹ 12,500. On comparing the Cash Book wi

Cash Book shows a balance of ₹ 12,500. On comparing the Cash Book with the Pass Book, following discrepancies were noted: ₹ (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 ₹ 200 was recorded on the debit side of the Bank column. Prepare Bank Reconciliation Statement.

Answer» Cash Book shows a balance of ₹ 12,500. On comparing the Cash Book with the Pass Book, following discrepancies were noted:

		₹
(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 ₹ 200 was recorded on the debit side of the Bank column.

Prepare Bank Reconciliation Statement.