₹

(i)

Bank Balance as per Pass Book

10,000

(ii)

Cheque deposited into bank, but no entry was passed in Cash Book.

500

(iii)

Cheque received and entered in Cash Book but not sent to bank

1,200

(iv)

Insurance premium paid directly by the bank

800

(v)

Bank charges entered twice in the Cash Book

20

(vi)

Cheque received entered twice in Cash Book

1,000

(vii)

Cheque dishonoured not recorded in the cash book

5,000