Q1: Shri P operates two bank accounts both of which are maintained in three

column Cash Book itself. You are required to draw up a performa of the Cash
Book and show how the following transactions relating to 28 Feb 2016 will
appear therein and close the Cash book on the day:
Opening balance: Cash 10000, State Bank (overdraft): 14000; United Bank:
30000
Received a cheque form Rs.10000 in respect of sales for which SBI charged
200 as realization charge and credited the balance.
Purchased goods for 13000 and a cheque issued on the United Bank.
Discount received 200
Paid office expenses Rs.450 and Rs.150 for stationary
Out of cash sales of Rs.14000, a sum of Rs.10000 was deposited in State
Bank.
Discount allowed Rs.400
Credit purchase of Rs.15000 were made from Q, who sent the documents
relating to the goods through the United Bank for 90% of their value. The
bank charge Rs.100 for realizing the documents.
Deposited Rs.5000 in United Bank.
A demand draft was purchased for Rs.3000 from a Bank after paying Rs.200
towards charges.

Q2: On 30 June 2017, Sri C Chandras Cash Book showed that he had an
overdraft of Rs.300 on his account at the bank. One checking the Cash Book
with the bank statement you find the following:
1. Cheque drawn, amounting to Rs.500, had been entered in the Cash
Book but had not been presented.
2. Cheque received amounting Rs.400 had been entered in the Cash Book
but had not been credited by the bank.
3. On instructions from Sri C. Chandra, the bank had transferred interest,
Rs.60 from his deposits account to his current account, recording the
transfer on 5th July 2016. This amount had, however been credited in
the Cash book as on 30th June 2106.
4. Bank charges Rs.35 shown in the bank statement had not been
entered in the cash book.
5. The payment side of the cash book had been undercast by Rs.10.
6. Dividends amounting to Rs.200 had been paid direct to the bank and
not entered in the cash book.
7. A cheque for Rs.50 drawn on deposit account had been shown in the
cash book as drawn on current account.
8. A cheque issued to B. Banerjee for Rs.25 was replaced when out of
date. It was entered again in the cash book no other entry being made.
Both cheques were included in the total of unpresented cheques shown
above.
Your are required to prepare a statement reconciling the amended
balance with that shown in the bank statement.