Prepare a Bank Reconciliation Statement as on 31st March, 2025 from the following:
(i) On 31st March, 2025, Cash Book of a firm showed bank balance of `36,000 (Dr.).
(ii) Cheques had been issued for `30,000, out of which cheques of `24,000 were presented for payment.
(iii) Cheques of `8,400 were deposited in the bank on 28th March, 2025 but had not been credited by the bank. Also, a cheque of `3,000 entered in the Cash Book on 30th March, 2025 was banked on 3rd April.
(iv) A cheque from Suresh for `2,400 was deposited in the bank on 26th March, 2025 was dishonoured, advice was received on 2nd April.
(v) Pass Book showed bank charges of `120 debited by the bank.
(vi) One of the Debtors deposited `3,000 in the bank account of the firm on 26th March, 2025, but the intimation in this respect was received from the bank on 2nd April.

A Bank Reconciliation Statement is prepared as on 31st March, 2025 starting with debit 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) Bank had wrongly debited the account by ` 25,000 on 1st March, 2025 and reversed on 3rd April, 2025.

(ii) Receipts Side of the Cash Book was overcast by `500.

(iii) Payments Side of the Cash Book was overcast by `5,000.

(iv) Receipts Side of the Cash Book was undercast by `5,000.

(v) Payments Side of the Cash Book was undercast by `20,000.

(vi) Cheque for `10,000 issued but was not recorded in the Cash Book.

(vii) A cheque of `5,000 deposited was not recorded in the Cash Book.

Following transitions will be added:

Transaction no. 3, 4, 7.

Reason:

Above all transactions are decreasing only cash book, Transaction no. 3, 4, 7 are to be added to increase to the balance of pass book.

Following transitions will be deducted:

Transaction no. 1, 2, 5, 6.

Reason:

Above all transactions are Increasing only cash book, Transaction no. 1, 2, 5, 6 are to be deducted to decrease to the balance of pass book.

Prepare Bank Reconciliation Statement from the following particulars on 31st July, 2024:
(i) Balance as per the Pass Book `50,000.
(ii) Three cheques for `6,000, `3,937 and `1,525 issued in last week of July, 2024 were presented for payment to the bank in August, 2024.
(iii) Two cheques of `500 and `650 sent to the bank for collection were not entered in the Pass Book by 31st July, 2024.
(iv) The bank charged `460 for its commission and allowed interest of `100 which were not mentioned in the Bank Column of the Cash Book.

Draw Bank Reconciliation Statement showing adjustment between your Cash Book and Pass Book as on 31st March, 2025.
(i) On 31st March, 2025 your pass book showed a balance of `6,000 to your credit.
(ii) Before that date, you had issued cheques amounting to `1,500 of which cheques of `900 have been presented for payment.
(iii) A cheque of `800 paid by you into the bank on 29th March, 2025 is not yet credited in pass book.
(iv) There was a credit of `85 for interest on Current Account in the pass book.
(v) On 31st March, 2025 a cheque for `510 received by you and was paid into bank but the same was omitted to be entered in cash book.