on the 7th January 2011 amounted to Rs.6,750/-. 3. Purchases of securities of Rs.4,000/- by the Bank on behalf of M/s. M.D. & Co. appeared in Pass Book only. 4. Interest Rs.95/- was credited in the Pass Book but was entered in the Cash Book as Rs.59/-. 5. Bank charges Rs.45/- were recorded in the Pass Book but no entry was made in the Cash Book. j5 Bank Reconciliation Statement as on 31-12-2010 Particulars Rs. Rs. Balance at the bank as per Cash Book as on 31-12-2010. 17,800 6,750 Add: (0) Cheques issued on 31 December but not cashed upto 31" December 2010. (ii) Interest recorded in the Cash Book as Rs.59/- instead of Rs. 95/-, hence the difference. 36 6,786 24,586 8,950 Less : (1) Cheques paid into Bank but not cleared upto 31" December 2010. (ii) Payment made by Bank for purchase of securities not entered in the Cash Book. (iii) Bank charges appearing in the Pass Book. 4,00 45 (6,390) Balance as per Pass Book as on 31 December 2010. 8,710 Illustration 2 : On 30th June, 2010 the Cash Book of M/s. Patil & Co. showed a Bank balance of Rs. 12,000/-. 1. Cheques sent to Bank for collection of Rs.10,000/- before 30- 06-2010 but only one cheque of Rs.4,000/- is credited in June 2010. 2. Cheque issued for Rs.5,000/- in the month of June, but cheques of Rs.2,500/- presented for payment in July 2010. 3. The following entries were passed in the Pass Book before 30th June, 2010 but no corresponding entry was made in the Cash Book. a) Rs.320/- paid a Insurance Premium. b) Interest on Investment collected by the Bank Rs.600/-. c) Bank has charged Rs.50/- as interest and commission Rs.20/-. Prepare a Bank Reconciliation Statement as on 30th June, 2010 from the above particulars