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70 (i) Undercasting of the debit side of Bank column. (ii) Cheques issued but not presented for payment till 01-01-2011. 1,450 (1,520) Bank Balance as per Pass Book as on 1-1-2011. 2,179 . Different periods: Sometimes entries in the Pass Book and in the Cash Book (Bank Account) are given. But they are not for the same month but they are two different months. In such a case following entries only in the Cash Book are to be considered for preparation of Reconciliation Statement. Cash Book entries which appear also in the Pass Book; common entries in the both Books are to be consider for preparation of Reconciliation. Illustration 7 Prepare Bank Reconciliation Statement as on 30-04- 2010 from the following. Cash Book (Bank Column) 2010 April Receipts Rs. 2010 April Payments Rs. 500 100 10 15 20 22 To Balance b/d To Kasab A/C To Interest To Sales Alc To Ashok A/C 50 200 300 5 15 20 25 30 By Wages A/C By Shanti A/C By Pawar A/C By Purchases A/C By Balance c/d 100 200 150 100 600 1,050 1,050 Pass Book 2010 May Particulars Rs. 2010 May Particulars Rs. 1 To Shanti Alc To Pawar A/C To Charges A/C To Kulkarni A/C To Mane Alc 200 150 25 100 1,010 2 3 By Balance b/d By Kasab A/C By Sales A/C By Jani Alc 550 100 200 1,100 10 Common entries in both book are consider in reconciliation. Uncommon month, common entries appear in Reconciliation