Bank Reconciliation statement - A bank reconciliation statement reconciles an entity's bank account with its financial records by summarising banking and commercial activity. The statement details the deposits, withdrawals, and other transactions that have occurred in a bank account over a given time period. Particulars Plus (Rs. )Minus (Rs. )Overdraft as per the cash book Less: Cheques paid into the bank account but not credited Add: Cheques issued but not presented for payment Less: Bank charges debited in the passbook Add: Cheques directly deposited by the customer into the bank account Overdraft as per the passbook -- 450- 3,0007,320 7,300 3,400 - 70- - 10,77010,770Explanation of the above table:Overdraft as per cash book is given which means cash book is the reconciler and adjustments will be made as per pass book entries. The cheque is not credited yet which means the bank balance as per the bank book is not increased and hence it is subtracted from the cash book as well. Cheque issued but not presented yet means the amount is not deducted from the bank account yet and is not reflected in the passbook and hence added back to cash book as well. Bank charges are debited (subtracted) in the passbook. So it will be subtracted from the cash book as well. Cheques directly deposited will result in an increase in bank balance and is reflected in the passbook. So, it will be added to the cash book also. Overdraft as per the passbook is the difference between the total on the minus side and the total of the plus side.