On 31.12.14 Pass book shows debit balance of Rs.7500. Prepare bank reconcilation
1) Cheque paid in collection amounted to Rs.20600 but cheques of Rs.7800 were credited on 3.1.15
2) Cheque of Rs.1000 debited in cash book was omitted to be banked
3) Cheque of Rs.7800 were drawn on 27.12.14 of whcih cheque of Rs.2400 were cashed upto 31-12-14
4) Cheque of Rs.800 was banked & credited but omitted to be recorded in cash book
5) Bank charged interest on overdraft Rs.650
| Bank Reconciliation Statement as on December 31, 2014 |
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| S. No. | Particulars | Plus Items (Rs) | Minus Items (Rs) |
| Overdraft as per the Pass Book | 7,500 | ||
| Cheques deposited but not collected by bank | 7,800 | ||
| Cheques debited in Cash Book but not banked | 1,000 | ||
| Cheques issued but not presented for payment | 5,400 | ||
| Cheque banked but not not recorded in Cash Book | 800 | ||
| Bank charged interest on overdraft | 650 | ||
| 9,450 | 13,700 | ||
| Overdraft as per the Cash Book | 4,250 | ||
| 13,700 | 13,700 | ||