| Particulars |
| Amt.(-) | |||||
| Overdraft as per Pass Book Interest on bank overdraft Insurance premium paid by bank Cheque issued but not presented for payment(3,000+3,500) Cheque sent to the bank for collection but not collected Amount wrongly debited by bank Overdraft as per Cash Book | 2,000 200 6,000 500 17,800 26,500 | 20,000 6,500 26,500 |