From the following particulars, prepare Bank Reconciliation Statement as on 31st December, 2008: Debit balance as per Cash Book ₹ 10,000.

From the following particulars, prepare Bank Reconciliation Statement as on 31st December, 2008:

(i) Debit balance as per Cash Book ₹ 10,000.

(ii) A cheque for ₹ 500 issued in favour of Karan has not been presented for payment.

(iii) A bill for ₹ 700 retired by bank under a rebate of ₹ 20, the full amount of the bill was credited in the Cash Book.

(iv) A cheque for ₹ 295 deposited in the bank has been dishonoured.

(v) A sum of ₹ 800 deposited in the bank has been credited as ₹ 80 in the Pass Book.

(vi) Payments side of the Cash Book has been undercast by ₹ 200.

[Balance as per Pass Book – ₹ 9,305.]