From the following particulars prepare a bank reconciliation statement of Govil as on 31st December, 2024.

From the following particulars prepare a bank reconciliation statement of Govil as on 31st December, 2024.

Balance as per Pass Book on 31st December 2024 is ₹ 8,500. Cheques for ₹ 5,100 were issued during the month of December but of these cheques for ₹ 1,200 were presented in the month of January 2025 and one cheque for ₹ 200 was not presented for payment. Cheques and cash amounting to ₹ 4,800 were deposited in bank during December but credit was given for ₹ 3,800 only. A customer has deposited ₹ 800 into bank directly. The bank credited the merchant for ₹ 200 as interest and has debited him for ₹ 30 as bank charges for which there are no corresponding entries in Cash Book.

[Ans. Balance as per Cash Book ₹ 7,130.]