Prepare the Bank Reconciliation Statement from the following particulars for the perios ending 31st December, 2012.
(a) Overdrat as per Pass Book on 31-12-2012 7,600.
(b) cheques deposited but not collected by the bank 4,200.
(c ) Incidental charges not recorded in Cash Book 80.
(d) Cheques were issued for 7,800 but only 4,400 were presented for payment.
(e ) insurence premium paid by bank not recorded in the Cash Book ₹4,200.
(f) On 31st December, 2012 cash was deposited in bank ₹358 but the cashier debited the bank column with ₹485 by mistake.

Answer

Dr. Balance as per Cash Book ₹1,940.