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Bank Reconciliation Statement as on 31-03-2010 Particulars Rs. Rs. Balance as per Pass Book as on 31-03-2010. 20,168 Add: (i) Cheques paid into Bank but to credited by Bank upto 31-03-2010. (ii) Bank charges entered in Pass Book. 1,218 5 1,223 21,391 Less : (0) Cheques issued but not presented for payment upto 31-03-2010. (ii) Interest credited by Bank. (iii) Interest on investments collected & credited by Bank. (iv) Direct payment into Bank by a customer. 1,610 30 100 500 (2,240) Balance as per Cash Book as on 31-03-2010. 19,151 Illustration 4 : On 31st December 2010 the Pass Book of Dr. Raj showed a credit balance of Rs.11,000/-. On comparing it with Cash Book, following differences were discovered. (i) Cheaues deposited with Bank before 31-12-2010, but not yet collected Rs. 1,400/-. (ii) Cheque issued upto 31-12-2010 but not yet presented for payment Rs.450/-. (iii) The Bank has collected dividend Rs.250/- and has charged Rs. 15/- as collection charges. Entries of these transactions do not appear in Cash Book. (iv) The Bank has paid his electricity bill Rs.410/- for the month of November 2010. This transaction appears only in Pass Book. (v) The debit column of Bank Account in Cash Book is added shorted by Rs.40/-. Prepare Bank Reconciliation Statement