Bank Reconciliation Statement as on March 31,2018 |
|||
S. No. |
Particulars |
Plus Items (Rs) |
Minus Items (Rs) |
|
Overdraft as per the Pass Book |
|
33,575 |
(ii) |
Amount directly collected by the bank |
|
2,800 |
(iii) |
Amount deposited in March but credited in April |
7,500 |
|
(iv) |
Cheque issued in March but presented for payment in April |
|
2,500 |
(v) | Credit wrongly given by the bank to be reversed | 5,500 | |
|
Overdraft as per the Cash Book |
36,875 |
|
|
|
44,375 |
44,375 |
|
|
|
|
Note: In adjustment (i) as cheque is dishonoured on April 01, 2018 i.e. after the period for which Balance as per Pass Book is given. Thus, no adjustment is required in either of two books.