Question - 9 
prepare bank reconciliation statement :
  1. Overdraft shown as per cash book on December 31st, 2014 Rs. 1,000.
  2. Bank charges for the above period also debited in the passbook Rs. 100
  3. Interest on overdraft for six months ending 31 December, 2014 Rs. 380 debited in the passbook.
  4. Cheque issued but not encashed prior to 31 December, 2014 amounted to Rs. 2,150.
  5. Interest on investment collected by the bank and credited in the book Rs. 600.
  6. Cheques paid into bank but not cleared before December 31, 2014 were Rs. 1,100