On 31st March, 2015 the Pass Book shows a credit balance of ₹9,000. Prepare a Bank Reconciliation Statement from the following particulars :- brgt 1. Cheques issued bu t not yet presented for payment 7,000
2. Cheques issued but omitted to be recorded in the Cash Book 3,800
3. Cheques paid into bank not yet collected by the bank 2,600
4. Premium on Life Policy paid by the bank on standing advice 360
5. Payments receved from customers direct by the bank 2,000

Answer

Dr. Balance as per Cash Book ₹6,760.