Prepare a bank reconciliation statement from the following particulars and show the balance as per cash book. 1. Balance as per passbook on December 31, 2017 overdrawn ₹ 20,000. 2. Interest on bank overdraft not entered in the cash book ₹ 2,000. 3. ₹ 200 insurance premium paid by bank has not been entered in the cash book. 4. Cheques drawn in the last week of December, 2017, but not cleared till date for ₹ 3,000 and ₹ 3,500. 5. Cheques deposited into bank on November, 2017, but yet to be credited on dated December 31, 2013 ₹ 6,000. 6. Wrongly debited by bank ₹ 500.

17. Prepare a bank reconciliation statement from the following particulars and show the balance as per cash book. 

1. Balance as per passbook on December 31, 2017 overdrawn ₹ 20,000. 

2. Interest on bank overdraft not entered in the cash book ₹ 2,000. 

3. ₹ 200 insurance premium paid by bank has not been entered in the cash book. 

4. Cheques drawn in the last week of December, 2017, but not cleared till date for ₹ 3,000 and ₹ 3,500. 

5. Cheques deposited into bank on November, 2017, but yet to be credited on dated December 31, 2017 ₹ 6,000. 

6. Wrongly debited by bank ₹ 500. 

Solution: Bank Reconciliation Statement 

No.	Particulars	(+)   Amount  (₹)	(-)   Amount  (₹)
	Overdraft as per the Pass Book		20,000
1	Interest on bank overdraft not entered in the cash book ₹ 2,000.	2,000
2	insurance premium paid by bank has not been entered in the cash book	200
3	Cheques issued but not presented for payment		6,500
4	Cheques deposited but not cleared	6,000
5	Wrongly debited by bank ₹ 500	500
	Overdraft as per the Cash Book	17,800
		26,500	26,500