You are given the Bank Pass Book and Cash Book (Bank Column only) of Goodwill Trading Co. for the month of March, 2026. You are required to prepare Amended Cash Book and thereafter prepare Bank Reconciliation Statement reconciling the entries in Amended Cash Book with the Bank Pass Book.

You are given the Bank Pass Book and Cash Book (Bank Column only) of Goodwill Trading Co. for the month of March, 2026. You are required to prepare Amended Cash Book and thereafter prepare Bank Reconciliation Statement reconciling the entries in Amended Cash Book with the Bank Pass Book.

Bank Pass Book

Date 2026	Particulars	Withdrawals (₹)	Deposits (₹)	Dr. or Cr.	Balance
March 1	By Balance B/d			Cr.	95,000
March 4	To Amit	20,000		Cr.	75,000
March 5	To Cash	20,000		Cr.	55,000
March 6	By Karun Karpets		50,000	Cr.	1,05,000
March 6	By Tarun & Co.		1,10,000	Cr.	1,05,000
March 7	To Cash	1,00,000		Cr.	2,15,000
March 7	By Interest Collected		5,000	Cr.	1,15,000
March 7	By Dividend Credited		5,000	Cr.	1,20,000
March 10	By MTNL	6,000		Cr.	1,25,000
March 11	By BSES	11,000		Cr.	1,19,000
March 17	By F.D Proceeds		2,50,000	cr.	1,08,000
March 25	To Karan & Co.	1,20,000		Cr.	3,58,000
March 26	To F.D Proceeds Reversed	2,50,000		Dr.	12,000
March 27	By Universal Granites		70,000	Cr.	58,000
March 31	To Interest	100		Cr.	57,900
March 31	To Bank Charges	750		Cr.	57,150
March 31	To LIC	10,000		Cr.	47,150

Cash Book (Bank Column Only)

Date	Particulars	₹	Date	Particulars	₹
2026 March 1	To Balance b/d	95,000	2026 March 4	By Amit	20,000
March 6	To Karun Karpets	50,000	March 5	By Cash A/c	20,000
March 6	To Tarun & Co.	1,10,000	March 7	By Cash (Salaries)	1,00,000
March 27	To Universal Granites	70,000	March 10	By MTNL	6,000
March 29	To Alby Stores	50,000	March 11	By BSES	11,000
			March 12	By Karan & Co.	1,20,000
			March 26	By Grey & Co.	10,000
			March 26	By John Bros.	20,000
			March 27	By Jacob Trading Co.	30,000
			March 28	By Drawings A/c (LIC)	10,000
			March 31	By Balance c/d	28,000
		3,75,000			3,75,000

Solution: