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Question
From the following particulars of Simon traders, prepare a bank reconciliation statement as on 31st March, 2018.
- Debit balance as per bank statement ₹ 2,500
- Cheques deposited amounting to ₹ 10,000, not yet credited by bank.
- Payment through net banking for ₹ 2,000, omitted in the cash book
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Solution
Bank reconciliation statement
as on 31st March 2018.
| Particulars | Amount ₹ | Amount ₹ |
| Debit balance as per bank statement | 2,500 | |
| Less: | ||
| (b) Cheques deposited but not yet credited | 10,000 | 12,000 |
| (c) Payment through net, omitted in the cash book. | 2,000 | |
| Balance as per cash book | 9,500 |
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- Bank charges debited by bank ₹ 150.
