Rahims  cash book showed a debit balance of rupees 88000 on 31st December 2015 on examining the entries with the passbook it was found that

A.two cheques  issued to Shriram on 22 .12 . 2015 - 14 rupees 8000 and another for rupees 6000. Check for rupees 6000 was cash only on 2.1 .2016 

B. Three checks amounting to rupees 3000 4000 and 5000 deposited into bank for collection on 26. 12 .2015 on 31.12.2015 check for rupees 4000 was only cleared and credited.

C.there was credit in Passbook for rupees 750 towards interest on investment

D. Bank had debited a sum of rupees 150 towards ATM charges but no entries were made in the cash book

E. cheque received from Ms archana for rupees 2500 entered in the cash book but omitted to be deposited into bank for collection.

F. Banker had wrongly credited sum of rupees 500 relating to some other account was found in the passbook.

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• 1 Introduction to Accounting
• 2 Bank Reconciliation Statement
• 3 Basic Accounting Terms
• 4 Theory Base of Accounting, Accounting Standards and International Financial Reporting Standards (IFRS)
• 5 Bases of Accounting
• 6 Accounting Equation
• 7 Accounting Procedures - Rules of Debit and Credit
• 8 Origin of Transactions - Source Documents and Preparation of Vouchers
• 9 Journal
• 10 Ledger
• 11 Special Purpose Books I - Cash Book
• 12 Special Purpose Books II - Other Books
• 13 Trial Balance
• 14 Depreciation
• 15 Provisions and Reserves
• 16 Accounting for Bills of Exchange
• 17 Rectification of Errors