From the following particulars, prepare a haw, reconciliation statement, showing the balance as per pass book on 31st March, 1979:

From the following particulars, prepare a haw, reconciliation statement, showing the balance as per pass book on 31st March, 1979:

The following cheques were paid into firm’s current account in March, 1979, but were credited by the bank in April, 1979.

. 2,500, . 3,500 and . 1,900.

The following cheques were issued by the firm in March, 1979 and are cashed in April, 1979.

P= Rs. 2,500, . 4,500 and . 4,000.

A cheque of Rs. 1,000 which was received from a customer was entered in; the bank column of cash book in March, 1979. but the sa me was paid into the bank in Awn), 1979. The pass book shows a credit of Rs. 2,500 for interest and debit of Rs.1000 for bank charges. The balance as per cash book was Rs. 1,80,000 on 31st March, 1979.

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