Final answer:
After adjusting for the various transactions provided, the overdraft balance as per the passbook is calculated to be Rs. 19,600. Adjustments include interest credited, bank charges, a dishonored cheque, an overcast in the cash book, an unrecorded cheque issued, and a discrepancy in the salary amount.
Step-by-step explanation:
Preparing a bank reconciliation statement involves adjusting the balance as per the cash book or passbook to reflect the true amount of cash available. Starting with a credit balance of Rs. 15,000 according to the cash book:
- Cheque issued worth Rs. 2,000 not recorded in the cash book should be deducted.
- Bank charges of Rs. 500 debited by the bank should be deducted.
- Interest credited by the bank of Rs. 2,000 should be added.
- The dishonored cheque of Rs. 1,000 paid into the bank should be deducted.
- The overcasting of the credit side of the cash book by Rs. 5,000 should be deducted.
- Salaries paid by cheque of Rs. 9,000 incorrectly recorded as Rs. 900 should correct the Rs. 8,100 difference by reduction.
After adjusting all these entries, the overdraft balance as per the passbook would be Rs. 19,600. Here is how we calculate it:
Cash Book Balance (credit): Rs. 15,000
+ Interest Credited: Rs. 2,000
- Bank Charges: Rs. 500
- Dishonored Cheque: Rs. 1,000
- Overcast in Cash Book: Rs. 5,000
- Unrecorded Cheque Issued: Rs. 2,000
- Salary Discrepancy: Rs. 8,100
= Overdraft Balance as per Passbook: Rs. 19,600