Cheques issued but not presented will be _________ in BRS if starting point is pass book
Prepare a Bank Reconciliation Statement on 31 March 2004 for the following when debit balance of pass book is Rs.2,500:
(1) Cheques issued, but not presented for payment Rs.2,000.
(2) Cheques issued, but omitted to be record in Cash Book Rs.1,000.
(3) Cheque deposited but not collected Rs.500.
(4) A discounted bill of exchange dishonoured Rs.1,000.
(5) Interest on overdraft Rs.100.
Debit balance as per Cash Book: Rs 2,000 Cheques deposited but not cleared: Rs 100 Cheques issued but not presented: Rs 150 Bank allowed interest: Rs 50 Bank collected dividend: Rs 50 Balance as per Pass Book will be : ___