From following transaction related to Sundar and Co. Prepare Cash Book with two columns, for the months of September, 2019. Date Details Sept. 01 Bank Balance 01 Cash Balance Purchased goods and payment made by cheque 04 08 13 Sold goods for cash Purchased Machinery and payment made by cheque 16 Sold goods and received cheque (deposited same day) 17 Purchased goods for cash from Mrunal 20 Purchased Stationery and paid by cheque 24 Cheque given to Avadhut 27 Cash withdrawn from Bank 30 Paid Rent by cheque 30 Paid Salary Amount (2) 52,000 15,000 15,000 8,000 10,000 12,000 18,000 2,100 1,800 12,000 500 4,000

The following transactions are given May      1: Business started with cash of 150002: Goods purchased for cash 50003: Purchased goods from Mr. Agrawal 10005: Paid to Mr. Agrawal 10009: Paid for postage 12011: Deposited into bank 700014: Sold goods on credit to Ram 150015: Received cash from Ram 100019: Paid telephone charges of 6024: Purchased Furniture 3000029: Cash sales 90030: Received from Ram 50031: Paid salaries for the month of 15031: Purchase government securities 50031: Paid for advertising by cheque 150Required:  Journal Entries

Following information are given: [6]a) On Magh 31, Cash book showed a bank balance of Rs. 85,000.b) Cheque issued but not presented for payment Rs. 15,000.c) Cheque deposited but not credited by bank Rs. 10,000.d) Interest on saving account credited by bank Rs. 5,000.e) Bank charge debited only in pass book Rs. 500.f) Insurance premium paid by bank not recorded in cash book Rs. 3,000.Required: Bank Reconciliation Statement

Cash at bank Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 2 Capital 20000 20000 Dr 7 Sales 4000 24000 Dr 14 Purchases 1500 22500 Dr 17 Creditor XYZ Ltd 3000 19500 20 Sales 1500 21000 23 Debtor Jason 1900 22900 26 Creditor XYZ Ltd 1500 21400 Furniture Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 2 Cash at bank 5000 5000 Capital Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 2 Cash at bank 20000 20000 Cr Furniture 5000 25000 Cr Account Title: Purchases______________________________________ Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 4 Cash at bank 5500 5500 14 Cash at bank 1500 6500 Account Title: Creditor XYZ Ltd_______________________________________ Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 4 Purchases 5500 5500 10 Purchase returns 1000 6500 17 Cash at bank 2940 3560 Discount received 60 3500 26 Cash at bank 1500 2000 Account Title: Sales _______________________________________ Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 7 Cash at bank 4000 4000 14 Debtor- Jason 2500 1500 20 Cash at bank 1500 3000 Account Title: Purchases returns_______________________________________ Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 10 Creditor XYZ Ltd 1000 1000 Account Title: Debtor- Jason_______________________________________ Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 14 Sales 2500 2500 17 Sales returns 600 1900 23 Cash at bank 1862 38 Discount allowed 38 - Account Title: Discount received______________________________________ Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 17 Creditor XYZ Ltd 60 60 Cr Account Title: Sales returns_______________________________________ Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 17 Debtor- Jason 600 600 Account Title: Discount allowed_______________________________________ Date Particulars Folio Ref Debit (K) Credit (K) Balance (K) Jan 23 Debtor- Jason 38 38 Dr Change all these columnar accounts to T format accounts

Which of the following would be added to the ending balance as per the bank statement toenable reconciliation of that balance to the Cash at Bank account balance:(a) Dishonoured cheque(b) Cash receipt journal error recording cash of $454 which should have been recorded as$445(c) Unpresented cheque(d) Deposit not yet credited(e) Bank error in processing a receipt crediting $463 whereas $436 should have beencredited

11. Following cash and banking transactions are given:         Poush 1: Cash in hand Rs. 70,000 and cash at bank  Rs. 50,000.      Poush 5: Goods purchased and paid through cheque Rs. 20,000.      Poush 7: Received cash for the sale of goods Rs. 22,000.     Poush 8: Purchased furniture and paid through cheque Rs.10,000.      Poush 20: Cash deposited into bank Rs. 30,000.      Poush 25: Withdrawn cash Rs. 15,000 from bank for domestic purpose.      Required:  Cash Book with Cash and Bank