Particulars +(Rs.) - (Rs.) i) Balance as per Pass Book 6,100 i) Less Cheques issued but not presented for payment 2,000 iii) Add Cheques sent for collection but not yet collected 1,500 iv) Add Amount wrongly debited by the Bank. 200 7,800 2,000 Balance as per Bank Cash Book 5,800 9.3.2 Where cash book balance/pass book balance has to be adjusted 26 Illustration II: On 31st December, 1997, the Cash Book of a firm showed a bank balance of Rs.3,000. From the following information, prepare a Bank Reconciliation Statement, showing the balance as per Pass Book i) Cheques have been issued for Rs. 2,500 out of which cheques worth Rs.2,000 only were presented for payment. ii) Cheques worth Rs.700 were paid on 28th December but had not been credited by the Bank. One cheque for Rs.250 was entered in the Cash Book on 30th December but was banked on 3rd January, 1998. iii) A cheque from Mohan for Rs.200 was paid in on 26th December but was dishonoured and the advise was received on 2nd January, 1998. iv) Pass Book showed bank charges Rs. 10 debited by the bank. It also showed Rs. 400 collected by the bank as interest. One of the debtors deposited a sum of Rs.250 in the account of the firm on 20th December. Intimation in this respect was received from the bank on 2nd January, 1998. v)