Bank Reconciliation Statement — Account STD 11 Commerce — Question

Overdraft balance shown by the bank column in the cash book of Mr. Vivek is ₹ 45,000. Prepare Bank Reconciliation statement as on December 31, 2017:

1. A bill receivable for ₹ 5,000 previously discounted with the bank had been dishonoured and debited in the pass book.
2. Interest on investment collected by the bank and credited in the pass book ₹ 1,500.
3. Cheques deposited into bank but not yet collected ₹ 7,500.
4. Interest charged by the bank on overdraft balance ₹ 1,850.
5. Cheques issued but not yet presented for payment ₹ 11,350.
6. Received a payment directly from a customer into bank account ₹ 12,500.
7. Cheques recorded in the cash book but not sent to the bank for collection was ₹ 17,500.
8. Bank charges debited as per pass book ₹ 500.

When we start with the Cr. Balance (Overdraft) as per Cash Book answer will be Dr. Balance (Overdraft) as per pass Book.