date of preparation: march 31, 1998

balance as per cash book 12580

i) cheque amounting to rs. 18000 were drawn on 25th march of which cheques of rs. 4800 were cashed before 31st march.

ii) out of cheques received and entered in bank column of cash book for rs. 18000; rs. 16000 sent to bank but passbook recorded rs. 6200 after date.

iii) an amount of rs. 5000 paid directly by customer in bank , not entered in cash book

iv) the bank erroneously debited gopal's a/c for a cheque of rs. 1700

v) on 31st march, cash was deposited into bank rs. 12720 but cashier debited the bank a/c with rs. 12270 by mistake.

vi) dividend collected by bank on our behalf rs. 570 does not appear in the cash book

vii) rs. 300 is entered in bank statement as bank charges. this was recorded as rs. 200 in the cash book.