On checking the Bank Pass Book it was found that it showed an overdraft of Rs. 5,220 as on 31st March, 2015, while as per Ledger it was different. The following differences were noted:
i. Cheques deposited but not yet credited by the bank Rs.6,000.
ii. Cheques dishonoured and debited by the bank but not given effect to it in the Ledger Rs.800.
iii. Bank charges debited by the bank but Debit Memo not received from the bank Rs.50.
iv. Interest on overdraft excess credited in the Ledger Rs.200.
v. Wrongly credited by the bank to account, deposit of some other party Rs.900.
vi. Cheques issued but not presented for payment Rs.400.