From the following information supplied by Mr. D.H., prepare his

From the following information supplied by Mr. D.H., prepare his Bank Reconciliation Statement as on 31st March, 2019: ₹ (i) Bank overdraft as per Pass Book. 33,000 (ii) Cheques issued but not presented for payment. 17,500 (iii) Cheques deposited but not collected. 21,000 (iv) Cheques recorded in the Cash Book but not sent to the bank for collection. 4,000 (v) Payment received from customers directly by the bank. 7,000 (vi) Bank charges debited in the Pass Book. 40 (vii) Premium of Life Insurance Policy of Mr. D.H. paid by the bank on standing instructions. 360 (viii) A bill for ₹ 6,000 dishonoured on 30th March, 2019 and bank paid Noting charges ₹ 20. This bill was discounted on 30th January, 2019.

Answer» From the following information supplied by Mr. D.H., prepare his Bank Reconciliation Statement as on 31st March, 2019:

		₹
(i)	Bank overdraft as per Pass Book.	33,000
(ii)	Cheques issued but not presented for payment.	17,500
(iii)	Cheques deposited but not collected.	21,000
(iv)	Cheques recorded in the Cash Book but not sent to the bank for collection.	4,000
(v)	Payment received from customers directly by the bank.	7,000
(vi)	Bank charges debited in the Pass Book.	40
(vii)	Premium of Life Insurance Policy of Mr. D.H. paid by the bank on standing instructions.	360
(viii)	A bill for ₹ 6,000 dishonoured on 30th March, 2019 and bank paid Noting charges ₹ 20. This bill was discounted on 30th January, 2019.