From the following particulars, prepare Bank Reconciliation Statement as on 31st December, 2008
(i) Debit balance as per Cash Book Rs. 10,000
(ii) A cheque for Rs. 500 issued in favour of Karan has not been presenteid for payment.
(iii) A bill for Rs. 700 retired by bank under a rebate of Rs. 20, the full amount of the bill was credited in the Cash Book.
(iv) A cheque for the Rs. 295 deposited in the bank has been deshonourd.
(v) A sum of Rs. 800 deposited in the bank hs been credite as Rs. 80 in the Pass Book
(vi) Payment side of the Cash Book has been undercast by Rs. 200
(vii) A bill receivable for Rs. 1,000 (discounted with the bank in November 2008) dishonoured on 31st December, 2018

Answer

Balance as per Pass Book - Rs. 8,305