Experts answer ques 2 (iii) Cheques issued but not presented.
(iv) Bank interest.
1,500
200
[Ans.: Balance as per Pass 1 5, 7001
2. Prepare Bank Reconciliation Statement from the following information:
Cash at bank as shown by the Cash Book 75,000. Cheques drawn but not yet presented:
S. Sahai
Man Mohan
2,000
3,000
Cheques paid into the bank but not yet credited, 1,900. Bank charges not yet entered in
[Ans.: Balance as per Pass Book—e 78, 0001
the Cash Book, 100.
2 nn 21st, March 2015, Cash Book showed a balance of { 15,000 as cash at bank, but the
1.850, 1,000 and 1,750
