Dr. Cash Book (Bank column only) Cr. Particulars Amount Particulars Amount To Interest received 400 By Balance b/d (OD) 5,000 By collection charges 100 By Bank interest 300 To Balance c/d (OD) 5.400 By customer (cha dishonoured) 400 5,800 5,800 Bank Reconciliation Statement as on 31-03-2013 Bank OD as per CB 5,400 Add: Cheques deposited, but not cleared 1,200 Less: cheques issued but not encashed (2.400) 017 Bank OD as per PB 4.200 Illustration 8. The following is a summary from Cash Book of M/s Adarsh Trading for the month of Sept 2013 2 Balance b/d 1,407 Payments 15.520 Receipts 15.073 Balance cid 260 16.480 16.480 On investigation it was found that (a) Bank charges of 35 were not entered in the Cash Book. (b) A cheque of 3 47 issued to supplier was entered by mistake as a receipt in the Cash Book. (c) A cheque of 18 was returned by the Bank marked as "refer to drawer' but it's not entered in Cash Book. (d) The balance brought forward in Sept 2013 should have been 1.470. (e) Cheques paid to suppliers : 214, + 370 and 7 30 have not been presented for payment. (1) Deposits of 3 1542 on 30th Sept were cleared by the Bank on 2nd October. (g) The Bank charged a cheque wrongly to Adarsh trading ?72. (h) Bank statement shows overdraft of 3 124 as on 30th Sept 2013. Show what adjustments will you make in the Cash Book and prepare a Bank Reconciliation Statement as on 30-09-2013