On 31st March, 2015, Cash Book of Mahesh showed debit bank balance of Rs.75,000. When compared with the Bank Statement, following facts were discovered. 30th March, two cheques of Rs.5,000 and Rs.7,000 were deposited in the bank but were not realised till date. On 28th March, three cheques of Rs.6,000, Rs.8,000 and Rs.12,000 were issued but none of these were presented to the bank for payment. On 31st March, bank credited Rs.1,250 as interest but this was not recorded in the Cash Book. Similarly, bank had charged Rs.150 as bank charges but this was not recorded in the Cash Book Prepare Bank Reconciliation Statement on 31st March, 2015.
