Prepare a Bank Reconciliation Statement from the following particulars as on 31st March 2025: (i) Cheques were deposited into bank on 25th March for ₹ 20,000.

Prepare a Bank Reconciliation Statement from the following particulars as on 31st March 2025:

(i) Cheques were deposited into bank on 25th March for ₹ 20,000. Out of these cheques for ₹ 8,000 were cleared on 4th April, Cheques for ₹ 6,000 on 6th April and one cheque for ₹ 1,400 was dishonoured on 7th April.

(ii) Cheques amounting to ₹ 12,000 were issued in March, out of which cheques for ₹ 2,000 were encashed upto 31st March.

(iii) Cheque issued to a creditor for ₹ 2,000 was through mistake entered in the cash column of the Cash Book. The same has not been presented for payment till today.

(iv) Receipt side of the Cash Book (bank column) was undercast by ₹ 100.

(v) A cheque for ₹ 2,000 issued to Mr. X was omitted to be recorded in Cash Book.

(vi) Dr. balance as per Pass Book was ₹ 7,200.

[Ans. Balance as per Cash Book ₹ 100.]