Prepare a Bank Reconciliation Statement of …
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Prepare a Bank Reconciliation Statement of Mr. Divij Jain on 31 May 2012 from the following:
(a) Dr. Balance as per Pass Book Rs.50,000.
(b) Cheque issued to Mr. Himesh Rohatgi for Rs.2,000 not entered in Cash Book.
(c) Mr. Dhanraj (debtor) deposited an amount of Rs.1,000 directly into the bank account of Mr.
Divij Jain.
(d) Cheque received from Mr. Dhruv Guleria for Rs.6,000 entered in cash book but not sent to
bank.
(e) There was a credit in the pass book for Rs.600 and another credit of Rs.200 for interest.
(f) Bank charges Rs.500 entered twice in the cash book.
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