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On 30th June, 2023, Bank Column of the Cash Book of Komal showed a balance of ₹ 12,000 but the Bank Pass Book showed a different balance due to the following reasons:

(i) Cheques paid into Bank ₹ 8,000 but out of these only cheques of ₹ 6,500 credited by bankers.

(ii) The receipts column of the Cash Book undercast by ₹ 200.

(iii) On 29th June 2023, a customer deposited ₹ 3,000 direct in the Bank Account but it was entered in the Bank Pass Book only.

(iv) Cheques of ₹ 9,200 were issued of which ₹ 2,200 were presented for payment on 15th July 2023.

(v) Bank Pass Book shows a credit of ₹ 330 as interest and a debit of ₹ 60 as bank charges.

(vi) The bak had wrongly debited the account of Komal by ₹ 2,000 which was rectified after 3oth June. Prepare Bank Reconciliation Statement as on 30th June, 2023.

Anurag Pathak Changed status to publish October 24, 2023