Plus items Amount ) Minus items Amount () 36,280 18,700 900 As on 31st July 2019 Particulars Bank Overdraft as per Cash Book 1. Direct deposit made by customer not recorded in cash book 2. Cheque deposited and collected by bank but was debited in cash balance with wrong amount 3. Cheques issued but not presented for payment 4. Cash withdrawn from ATM not recorded in Cash Book 5. Debit side of Cash Book was overcast 6. Office rent paid by bank appears in Pass Book only 7. Commission collected by bank appears in Pass Book only 8. Bank overdraft as per Pass Book 25,000 20,000 100 19,500 3,750 29,330 76,780 76,780 56 F. When Overdraft as per Pass Book / unfavourable balance as per Pass Book / debit balance as per Pass Book is given: Illustration 6. Prepare Bank Reconciliation Statement from details given below, to find out balance as per Cash Book of Mr. Bhuvaneshwar as on 31st Oct 2018. 1) Pass Book of Mr. Bhuvaneshwar shows an overdraft of 53,970. ii) Bank wrongly credited Mr. Bhuvaneshwar's account with : 17,070. iii) Bank paid annual subscription to Chamber of Commerce ? 6,000 on Mr. Bhuvaneshwar's standing order which was not recorded in Cash Book iv) Payment side, bank column of Cash Book was under cast 350 v) Interest on overdraft charged by bank was 1,530. vi) Cash deposit of 23,000 on 31st Oct 2018 was not recorded in the Pass Book vii) Cheques issued but not presented to bank for payment 40,000