On 31st March, 2019 Bank, Pass Book, of Naresh & Co. showd an overdraft of Rs. 10,700 From the following particulars prepare, Bank Reconciliation Statement
(i) Cheques issued befor 31st March, 2019 but presented for payment after that date amounted to Rs 900
Cheques paid into the bank but not collect and credited until 31st March 2019 amounted to Rs. 2,200
(iii) Interest on overdraft amounting to Rs. 1,200 did not appear in the Cash Book.
(iv) Rs. 5,000 being intrested on investments collected by the bank and credited in the Cash Book.
(v) Bank chargers of Rs. 50 werr not entered in the Cash Book
(vi) Rs. 800 in respect of dishonoured cheque were entered in the Pass Book but not in the Cash Book.

Answer

Overdraft as per Cash Book (Dr)-Rs.130