Cash and Cash Equivalents
General Instructions for Preparation of StatementsCash and cash equivalents shall include Balances with banks, Cheques/drafts on hand, and Cash on hand.
Audit Procedures Dashboard
Cash and Cash Equivalents (Division 1)Bank Reconciliation Statement (March 2024)
| Particulars | Add (+) | Less (-) |
|---|---|---|
| Balance as per Books | 45,20,000 | - |
| Add: Unpresented Cheque - Vendor A | 1,20,000 | - |
| Add: Unpresented Cheque - Vendor B | 85,000 | - |
| Add: Unpresented Cheque - Vendor C | 40,000 | - |
| Add: Unpresented Cheque - Vendor D | 15,000 | - |
| Less: Uncleared Deposit - Customer X | - | 2,50,000 |
| Less: Uncleared Deposit - Customer Y | - | 1,10,000 |
| Less: Uncleared Deposit - Customer Z | - | 60,000 |
| Less: Bank Charges (Unposted) | - | 1,200 |
| Add: Direct Deposit - Govt Subsidy | 5,00,000 | - |
| Balance as per Bank Statement | 52,80,000 | 4,21,200 |