BRS - Problem no. 2

Bank Reconciliation Statement Problem no. 2

Satyanarayana Murthy and Sons cash book showed of Rs. 11700 as on 30th sep.  On comparing the cash book with Pass book the following discrepancies were noted.
a	Directly deposited by customer Rs. 2000
b	Interest credited by the bank in Pass Book only Rs. 500
c	Cheque issued but not yet presented for payment Rs. 2500
d	Bank Charges Rs. 100
e	Cheque Deposited in bank but not credited Rs. 4000

Particular	Rs.	Rs.
Bank Balance as per Cash Book		11700
Add
Directly deposited by customer Rs. 2000	2000
Interest credited by the bank in Pass Book only Rs. 500	500
Cheque issued but not yet presented for payment Rs. 2500	2500	5000
		16700
Less
Bank Charges Rs. 100
Cheque Deposited in bank but not credited Rs. 4000		4100
		4100
Bank as per Pass Book		12600

Explanation:

	Directly deposited by customer Rs. 2000 - "Direct deposited (Bank added money in pass book - We also need to add it in Cash book)"
	Interest credited by the bank in Pass Book only Rs. 500 - "Direct added in Pass book by bank, We will also add in Cash book"
	Cheque issued but not yet presented for payment Rs. 2500 - "We issued and reduced/deducted from cash book, but bank not reduced as cheque is not presented in bank by customer - Pass book not reduced 2500 but we reduced, now we add it again in cash book"
	Bank Charges Rs. 100  - "Bank taken charges and pass book showing Rs. 100 less, We also need to less Rs. 100 from Cash book"
	Cheque Deposited in bank but not credited Rs. 4000 - "We deposited Rs. 4000 cheque and added in Cash book, but bank not yet added in pass book, therefore we also reduce/deduct it from cash book till it get cleared in bank pass book"