On 31st December, 2016, pass book shows a debit balance (overdraft) of ₹10,000. fr
Channel: Doubtnut
Date: 2020-05-03

On 31st December, 2016, pass book shows a debit balance (overdraft) of ₹10,000. from the following particulars, prepare a Bank Reconciliation Statement :-  1. Cheques amounting to ₹8,000 drawn on on 25th December, of which cheques of ₹3,000 were cashed within 31st December.  2. Cheques paid in for collection amounted to ₹50,000 but cheques of ₹22,800 were credited on 2nd January, 2017.   3. Items unticked in the pass book are :-   (i) Incidental charges ₹25.  (ii) Dividend collected by bank on our behalf ₹350.  4. A cheque for ₹600 debited in the cash book omitted to be banked.   5. A cheque of ₹750 banked and credited, but omitted to be recorded in the Cash Book.