20. Overdraft balance shown by the bank column in the Cash Book of Vivek is ₹ 45,000.

Prepare Bank Reconciliation Statement as on 3lst December, 2017:

1. A post-dated cheque of ₹ 5,000 previously discounted with the bank had been dishonoured and debited in the Pass Book.
2. Interest on investment collected by the bank and credited in the Pass Book ₹ 1,500.
3. Cheques deposited into bank but not yet collected ₹ 7,500.
4. Interest charged by the bank on overdraft balance ₹ 1,850.
5. Cheques issued but not yet presented for payment ₹ 11,350.
6. Received a payment directly from a customer into bank account ₹ 12,500.
7. Cheques recorded in the Cash Book but not sent to the bank for collection was ₹ 17,500.

Bank charges debited as per Pass Book ₹ 500.                                           

(Delhi)