Distinguish between Provision and Contingent Liability .

(i) Cash Book (Bank Column) Date Particulars Amount (₹) Date Particulars Amount (₹) 2025 Sept. 30 To Party A/c 64,000 2025 Sept. 30 By Balance b/d 16,248 To Customer A/c (Direct deposit) 4,69,600 By Bank charges 2,320 To Balance c/d 44,968 By Customer A/c (B/R dishonoured) 5,60,000 5,78,568 5,78,568 (ii) Bank Reconciliation Statement as on 30th September, 2025 Particulars Amount (₹) Overdraft as per Cash Book 44,968 Add: Cheque deposited but not collected upto 30th Sept., 2025 52,56,000 53,00,968 Less: Cheques issued but not presented for payment upto 30th Sept., 2025 (53,04,000) Credit by Bank erroneously on 6th Sept. (80,000) Credit balance as per bank statement 83,032