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
|S. No.||Particulars||Plus Items (Rs)||Minus Items (Rs)|
|Overdraft as per Cash Book||8,800|
|Cheques deposited but not credited||3,200|
|Cheques issued but not presented||2,500|
|Interest on securities credited in Pass Book||360|
|Overdraft as per Pass Book||10,340|