Bank reconciliation statement
The Passbook of M/s Harikishan and Co. showed a Credit Balance of Rs. 8,000
as on 31st Dec. 2006. On comparison with Cosh-Book the following facts were disclosed:
(i) Cheques worth Rs. 1,500 were issued on 15th Dec. for payment but only
cheques Rs. 900 were presented by 31st Dec.
(ii) The Bank debited Rs. 10 towards Bank charges.
(iii) The Bank credited an interst of Rs. 85.
(iv) A customer's cheques worth Rs. 160 was received, entered in the Cash-Book
but could not be sent to the Bank.
Prepare the Bank Reconciliation Statement.
