On 30th September, 2025, the bank account of Kabir, according to the bank column of the Cash- Book, was overdrawn to the extent of 16,248. On the…

On 30th September, 2025, the bank account of Kabir, according to the bank column of the Cash- Book, was overdrawn to the extent of 16,248. On the same date the bank statement showed a credit balance of 83,032 in favour of Kabir. An examination of the Cash Book and Bank Statement reveals the following: 1. A cheque for 52,56,000 deposited on 29th September, 2025 was credited by the bank only on 3rd October, 2025 2. A payment by cheque for 64,000 has been entered twice in the Cash Book. 3. On 29th September, 2025 , the bank credited an amount of 4,69,600 received from a customer of Kabir , but the advice was not received by Kabir until 1st October, 2025 . 4. Bank charges amounting to 2,320 had not been entered in the Cash Book. 5. On 6th September, 2025 , the bank credited - 80,000 to Kabir in error. 6. A bill of exchange for 5,60,000 was discounted by Kabir with his bank. This bill was dishonoured on 28th September, 2025 but no entry had been made in the books of Kabir. 7. Cheques issued upto 30th September, 2025 but not presented for payment upto that date totalled - 53,04,000. You are required: (a) to show the appropriate rectifications required in the Cash Book of Kabir , to arrive at the correct balance on 30th September, 2025 and (b) to prepare a bank reconciliation statement as on that date .