On 31st dec 2014 my cash book showed a credit balance of 8800. I had paid into bank three cheques amounting to 6000 on 24th dec of which i found 3200 have been credited in the pass book under date 5th jan 2015. I had issued cheques amounting to 8000 before 31st dec of which i found 2500 have been debited in the pass book after 1st jan 2015.I  find a debit of 50 in respect of bank charges in the pass book which i adjusted in the cash book on 31st dec.There is a credit of 360 for interest on securities in the pass book which remains to be adjusted. a cheque of 1200 deposited into the bankhas been dishonoured.Prepare bank reconciliation statement as o 31st dec.

Bank Reconciliation Statement
as on..
S. No. Particulars Plus Items (Rs) Minus Items (Rs)
  Overdraft as per Cash Book   8,800
  Less:    
   Cheques deposited but not credited   3,200
   Cheque dishonoured   1,200
  Add:    
   Cheques issued but not presented 2,500  
   Interest on securities credited in Pass Book 360  
  Overdraft as per Pass Book 10,340  
    13,200 13,200
       

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