Associateship Examination-Life Assurance Finance Exam old Papers

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9. a) Explain in brief bank overdraft facility.
b) Cash Book of MIS 'X & Co.' shows balance of Rs. 48,000 (Dr.) as on
31.12.2010.
Scrutiny of Bank Statement showed following differences.
Prepare Bank Reconciliation Statement.
0 Bank charges of Rs. 450 debited by ~ a n k bit not recorded in Cash
Book.
ii) Telephone bill paid by Bank on standing instructions for Rs. 3,800,
not recorded in Cash Book.
iii) Interest on Fixed Deposit Rs. 750 credited by Bank directly but not
booked in Cash Book.
iv) Cheque issued for Rs. 3,500 wrongly recorded in Cash Book as
Rs. 5,300
v) Cheque deposited in Bank but not credited on 3 1.12.2010, for Rs.
12,100
vi) M/s Ram & Co. directly deposited Rs. 2,500 in the Bank Ak of X
& Co. on 15.12.2010.

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