919 Cr. Dr. Date LF Date Particulars Dr. Withdrawn) Cr. (Deposited) Balance 2017 Jan. 1 Balance b/f 500 (Cr.) 8 To Cheque (825) 200 15 To Cheque (826) 50 25 To Bank charges 10 30 To Insurance Premium 100 From the above it is clear that: 1. Cheque issued but not presented to the Bank for payment: K.D. Rowan 100+ R.P. Singh 50 = Total = 150 2. Amount debited by Bank not recorded in the Cash Book : Bank charges 3 10+ Insurance Premium 100 = Total 110. Step 3 And finally, list any other discrepancy item under the appropriate discrepancy heading. For example, show any errors discovered in the Cash Book and in the Bank Statement. Step 4 Prepare Bank Reconciliation Statement in the usual manner after taking into consideration all the listed items and closing balances of the Cash Book or Pass Book Bank Statement. The following illustration will make the matter more clear. Illustration 21 The following were the bank column of the Cash Book of Prakash Agarwal. Cash Book (Bank Column) Particulars Date Particulars LF. 2016 Dec.1 To Balance b/f 450 2016 Dec2 By P.K. Sharma 150 8 To R. Sen 210 6 By T. Khanna 60 10 To P. Dasgupta 600 8 By Abdul Amin 10 15 To B. K. Roy 780 12 By L. Narayan 120 22 To P. Patel 100 16 By K. Kundu 400 28 To H. Kabir 1240 22 By C. Banerjee 300 31 TOT.K. Basu 24 By T. Sen 40 28 By Wages 250 30 By B.K. Agarwal 150 31 By L.N. Mishra 31 By Balance cid 1,120 2.680 2,680 Bank Statement Date Particulars Dr. (Withdrawn) Cr. (Deposited) Balance (5) 2016 Dec 1 Balance bil 450 Cr. 6 Cheque 150 300 Cr. 10 Cheque 60 240 Cr. 12 Deposit 210 450 Cr. 13 Cheque 10 440 Cr. 14 Deposit 600 1,040 Cr 15 Bank charges 1,035 Cr. 15 Cheque 120 915 Cr. 19 Deposit 780 1,695 Cr. 20 Cheque 1,295 Cr. 25 Deposit 100 1,395 Cr. 28 Cheque 40 1,355 Cr. 29 Cash 250 1,105 Cr. 31 Standing order ---Club subscription 100 1,005 Cr. You are required to prepare a Bank Reconciliation Statement 300 80 400