(a) On Chitra 2081, Bank Statement disclosed a balance of Rs.10,000 and Cash Book showed the balance of Rs.8900. i) Undeposited cheque Rs. 3,000 ii)…

(a) On Chitra 2081, Bank Statement disclosed a balance of Rs.10,000 and Cash Book showed the balance of Rs.8900.

• i) Undeposited cheque Rs. 3,000

• ii) Outstanding cheque Rs. 4,000.

• iii) Notes receivable and interest collected by the bank Rs. 1,000 and Rs. 200 respectively.

• iv) A customer's cheque for Rs. 1,000 was returned by the bank due to insufficient fund.

• v) Bank charge Rs. 100 for the service provided by the bank.

Required:

 a. Bank Reconciliation Statement as on \( 31^{\text{st}} \)Chaitra b. Bank balance to be reported on company's balance sheet as on \( 31^{\text{st}} \) Chaitra .

(b) Differentiate between accounting and accountancy.