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) CT Date Receipts Amount Date Payments Amount () 2019 Jan 2019 Jan 01 To Balance b/d 30,000 01 By Purchases 15,000 05 To Deepa 22,500 04 By Kuldeep 21,000 08 To Gita 7,500 06 By Advertisement 13,500 10 To Sangeeta 75,000 15 By Hemant 19,500 12 To Rucha 51.000 21 By Pravin 9.900 19 To Shruti 24.000 26 By Machinery 23,100 29 By Vidya 27,000 31 By Balance c/d 81.000 2.10,000 2,10,000 In the books of Bank Dr Pass Book Cr. Date Payments Amount Date Receipts Amount 38,400 2019 Feb 2019 Feb. 06 To Hemant 19,500 01 09 To electricity bill 1,050 01 09 To Pravin 9,900 05 10 To Vidya 27,000 07 11 To Nishant 1,410 09 Prepare Bank Reconciliation Statement as on 31 Jan 2019. By Balance b/d By Sangeeta By Piyush By Arijit 75,000 15,000 9,000 By Shruti 24.000