55 In the books of Mr. Arvind Bank Reconciliation Statement As on 31 March 2019 Particulars Amount () Amount) Balance as per Cash Book 57,400 Add: 1 Cheques issued but not yet presented for payment 15,100 2 Interest on investment collected by bank not recorded in Cash Book 8.800 3. Direct deposit made by debtor not recorded in Cash Book 12,000 35.900 93,300 Less: 1. Cheques deposited but not yet collected by bank 6,350 2 Electricity bill paid by bank not recorded in Cash book 9,700 3 Bank charges debited in Pass Book only 650 16,700 Bank balance as per Pass Book 76,600 D. When bank balance as per Pass Book/favourable balance as per Pass Book / credit balance as per Pass Book is given. Illustration 4 From the following details find out the bank balance as per Cash Book of Mr. Anurag as on 30th June 2019 1) Bank balance as per Pass Book 14,000. Two cheques of 8,900 and 10.700 were issued on 25th June 2019 out of which only one cheque of 28,900 was presented for payment before 30th June 2019. 111) Cheques of 16,400 were deposited but only one cheque of 6,400 was cleared by bank on 28th June 2019 iv) Cash of P5,500 withdrawn from bank for personal use was not recorded in the Cash Book V) 350 bank incidental charges debited to Mr. Anurag's account, is not recorded in Cash Book vi) There was a bit in Pass Bo of 7,500 in respect of a cheque dishonoured on 30th June vil) Interest 425 was credited in Pass Book only