On checking the Bank Pass Book it was found that it showed an overdraft of ₹ 5,220 as on 31st March, 2018, while as per Ledger it was different. The following differences were noted:(i) Cheques deposited but not yet credited by the bank ₹ 6,000.(ii) Cheques dishonoured and debited by the bank but not given effect to it in the Ledger ₹ 800.(iii) Bank charges debited by the bank but Debit Memo not received from the bank ₹ 50.(iv) Interest on overdraft excess credited in the Ledger ₹ 200.(v) Wrongly credited by the bank to account, deposit of some other party ₹ 900.(vi) Cheques issued but not presented for payment ₹ 400.

On checking the Bank Pass Book it was found that it showed an overdraf

1.	On checking the Bank Pass Book it was found that it showed an overdraft of ₹ 5,220 as on 31st March, 2018, while as per Ledger it was different. The following differences were noted:(i) Cheques deposited but not yet credited by the bank ₹ 6,000.(ii) Cheques dishonoured and debited by the bank but not given effect to it in the Ledger ₹ 800.(iii) Bank charges debited by the bank but Debit Memo not received from the bank ₹ 50.(iv) Interest on overdraft excess credited in the Ledger ₹ 200.(v) Wrongly credited by the bank to account, deposit of some other party ₹ 900.(vi) Cheques issued but not presented for payment ₹ 400.
Answer» On checking the Bank Pass Book it was found that it showed an overdraft of ₹ 5,220 as on 31st March, 2018, while as per Ledger it was different. The following differences were noted: (i) Cheques deposited but not yet credited by the bank ₹ 6,000. (ii) Cheques dishonoured and debited by the bank but not given effect to it in the Ledger ₹ 800. (iii) Bank charges debited by the bank but Debit Memo not received from the bank ₹ 50. (iv) Interest on overdraft excess credited in the Ledger ₹ 200. (v) Wrongly credited by the bank to account, deposit of some other party ₹ 900. (vi) Cheques issued but not presented for payment ₹ 400.