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
   Cheques deposited but not credited   3,200
   Cheque dishonoured   1,200
   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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