From the following particulars prepare bank reconciliation statement as on 31st March 2025: Debit balance as per Cash Book ₹ 1,620.

From the following particulars prepare bank reconciliation statement as on 31st March 2025:

(a) Debit balance as per Cash Book ₹ 1,620.

(b) A cheque for ₹ 2,000 issued in favour of X has not bee presented for payment.

(c) A cheque for ₹ 750 deposited in bank has been dishonoured.

(d) A sum of ₹ 3,600 deposited in the bank has been credited as ₹ 360 in the Pass Book.

(e) Payment side of Cash Book has been undercast by ₹ 100.

[Ans. Overdraft as per Pass Book ₹ 470.]

Solution:-