27 January 2015
FDR balance - 90000/-. Salary paid to MR.X of Rs.10000/-.Wrongly
FDR ....Dr 10000 To ABC Bank 10000
As a result, FDR balance 100000/- as on 31.03.2014 & you know there is no impact on Bank balance. So Bank balance was tally with Bank Statement(Current+FDR).
On 01.04.2014, Bank Statement shows FDR balance 90000/-