Question: My cash book shows an opening balance of ₹50,000. During the month I recorded receipts of ₹22,000 and ₹18,500, and payments of ₹35,000 and ₹9,200. But my bank passbook shows a closing balance of ₹47,800 for the same period. How much is the discrepancy?
Answer: Expected closing balance as per my cash book = ₹46,300. The passbook shows ₹47,800, a discrepancy of ₹1,500.

Supporting evidence:
title: Inline formula / method note
quote: Standard bank reconciliation statement methodology
context: Standard bank reconciliation statement methodology.