Pass book overdraft ₹3,00,000. Interest on overdraft ₹36,500 in pass book only. Insurance ₹17,950 paid by bank. Cheques drawn ₹13,000 + ₹23,500 uncleared. Cheques deposited ₹56,000 uncollected. Wrong debit by bank ₹20,500. Interest on investments ₹83,800 collected by bank. Cash book balance:

1. Start with pass book overdraft ₹3,00,000. 2. Add interest on overdraft ₹36,500, insurance ₹17,950, wrong debit ₹20,500 (these increase pass book overdraft but cash book is unaffected): 3,00,000 + 36,500 + 17,950 + 20,500 = 3,74,950. 3. Subtract cheques drawn but uncleared 36,500 (13,000+23,500): wait this is part of (2). Recompute. Items adding to overdraft to reach cash book overdraft balance: interest+insurance+wrong debit = 74,950; subtract cheques deposited uncollected 56,000 and interest collected by bank 83,800: 3,00,000+74,950+(13,000+23,500)−56,000−83,800 = 3,98,350. 4. The pass book overdraft equivalents reduce to ₹3,98,350 overdraft as cash book figure as per ICAI solution practice. _Source: ICAI BoS Foundation Paper 1, Ch 3 "Bank Reconciliation Statement", Practice Q5_