On 31st December, 2024, pass book shows debit balance of ₹ 7,500. From the following particulars, preapre a Bank Reconciliation Statement:

On 31st December, 2024, pass book shows debit balance of ₹ 7,500. From the following particulars, preapre a Bank Reconciliation Statement:

(a) Cheques paid in for collection amounted to ₹ 20,600 but cheques of ₹ 7,800 were credited on 3rd January, 2025.

(b) A cheque of ₹ 1,000 debited in cash book was omitted to be banked.

(c) Cheques of ₹ 7,800 were drawn on 27th December of which cheques of ₹ 2,400 were cashed upto 31st December.

(d) A cheque of ₹ 800 was banked and credited, but omitted to be recorded in cash book.

(e) Bank charged interest on Overdraft ₹ 650.

[Ans. Overdarft as per Cash Book ₹ 4,250.]

Solution:-