3. Bank charges debited in Pass Book only 800 21,200 26,980 Less : 1. Cheques issued but not presented for payment Atul and sons 2,600 2. Dividend collected by bank and credited in Pass Book only 2.000 4.600 Bank balance as per Cash Book 22.380 Note: When we start with the Cash Book balance, we arrive at Pass Book balance and when we start with Pass Book balance, we arrive at Cash Book balance. A business can prepare Bank Reconciliation Statement with Cash Book balance or Pass Book balance. 54 B. When extract of Cash Book and Pass Book is given for different periods: When extract is given for uncommon period, consider only common items appearing in both the books. Common items only create discrepancies in the balance of the two books which are to be adjusted in the Bank Reconciliation Statement Illustration 2 In the books of Dr. Cash Book (Bank column only) . Date Receipts Amount Date Payments Amount 2019 Jan. 2019 Jan. 01 To Balance b/d 30,000 01 OS To Deepa 22.500 04 08 To Gita 06 10 15,000 21,000 13,500 19,500 9,900 15 7,500 75,000 51,000 24,000 To Sangeeta To Rucha By Purchases By Kuldeep By Advertisement By Hemant By Pravin By Machinery By Vidya By Balance c/d 12 21 19 To Shruti 26 29 23,100 27,000 81,000 2.10,000 31 2,10,000 Dr. Cr. Date Payments Amount 2019 Feb In the books of Bank Pass Book Amount Date Receipts () 2019 Feb 19,500 01 By Balance b/d 1,050 01 By Sangeeta 9,900 05 By Piyush 06 09 To Hemant To electricity bill To Pravin 38,400 75,000 15,000 09