Pls answer the question.

Hi Karan

The solution to your query is provided below:
 

Bank Reconciliation Statement as on 31st December 2014
Particulars	Plus Amount (Rs)	Minus Amount (Rs)
Bank Balance as per Pass Book (Dr.)		7,500
Add:
(a) Cheques deposited but not cleared	7,800
(b) Cheques debited in Cash Book omitted to be banked	1,000
(e) Bank charged interest on overdraft	650
Less:
(c) Cheques issued but not presented (7,800 – 2,400)		5,400
(d) Cheques credited but not recorded in Cash Book		800
Closing Balance of Cash Book (Cr.)	4,250
	13,700	13,700

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