On 1st January, 2025, Naresh had an overdraft of  `40,000 as shown by his Cash Book in the bank column. Cheques amounting to `10,000 had been deposited by him but were not collected by the bank by 1st January, 2025. He issued cheques of `7,000 which were not presented to the bank for payment up to that day. There was also a debit in his Pass Book of `600 for interest and `500 for bank charges.
Prepare a Bank Reconciliation Statement.

A Bank Reconciliation Statement is prepared as on 31st March, 2025 starting with credit balance as per Cash Book. State whether the following transactions will be shown in the Bank Reconciliation Statement by adding or deducting these from the given balance giving reason:

(i) Cheque of `10,000 deposited was dishonored.

(ii) Cheque of `20,000 was recorded in Cash Book but was not deposited.

(iii) A post-dated cheque of `20,000 discounted from Bank was dishonored.

(iv) Acheque issued to Ramesh for `5,500 was not recorded in Cash Book.

(v) Payments Side of the Cash Book was undercast by `4,000.

Following transitions will be added:

Transaction no. 1 to 5.

Reason:

Above all transactions are increasing only cash book, Transaction no. 1 to 5 are to be added to balance of cash book to increase to the balance of pass book.

Tiwari & Sons find that the bank balance shown by their Cash Book on 31st March, 2025 is `40,500 (credit) but the Pass Book shows a difference due to the following reasons:
(i) A cheque for `5,000 drawn in favour of Manohar has not yet been presented for payment.
(ii) A post-dated cheque for `900 has been debited in the bank column of the Cash Book but it could not have been presented in any case.
(iii) Cheques totaling `10,200 deposited with the bank have not yet been collected and a cheque for `4,000 has been dishonored.
Prepare Bank Reconciliation Statement and find out the balance as per Pass Book.

From the following particulars, ascertain the Pass Book balance of Ms Deepak & Co. as on 31st March, 2025:

(i) Bank overdraft as per Cash Book on 31st March, 2025 `63,400.

(ii) Interest on overdraft for 6 months ending 31st March, 2025, `1,600 is entered in the Pass Book.

(iii) Bank charges of `300 for the above period are debited in the Pass Book.

(iv) Cheques issued but not presented for payment before 31st March, 2025 amounted to `11,680.

(v) Cheques deposited into bank but not cleared before 31st March, 2025 were for `21,700.

(vi) Interest on Investments collected by the bank is credited in the Pass Book `12,000.