Answer Posted / rohit kumar

DEBIT BALANCE AS PER OUR BOOKS
+ CH. ISSUED BUT NOT YET PRESENTED FOR PAYMENTS.
- CH. PAID INTO BANK FOR COLLECTION BUT DISHONORED BY BANK.
+ ANY WRONG CREDIT GIVEN BY BANK.
- ANY WRONG DEBIT GIVEN BY BANK.
- BANK CHARGES.
+ BANK INT. RECD.
+ CH. PAID INTO BANK FOR COLLECTIONS BUT OMITTED TO BE
ENTERED IN CASH BOOK.
- CH. ISSUED BUT OMITTED TO BE ENTERED IN CASH BOOK.
+ AMOUNT DIRECTLY DEPOSITED BY THE CUSTOMER INTO BANK.

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