Following information has been given by Rajendra. Prepare a Bank Reconciliation Statement as on 31st Dec., 2016, showing balance as per cash book :
(i) Debit balance shown by the pass book ₹17,800.
(ii) Cheques of ₹12,600 were issued in the last week of December, but of these ₹14,800 only were presented for payment.
(iii) Cheques of ₹10,750 were deposited in bank, out of them a cheque of ₹4,200 was credited in the first week of January, 2017.
(iv) A cheque of ₹1,200 was debited in the cash book but was not deposited in bank.
(v) Insurance premium paid by bank ₹1,450
(vii) Bank charges and interest charged by bank are ₹ 350.

Answer

Credit Balance as per Pass Book ₹11,200.