Question: Bank Reconciliation::
i) Balance as per Bank statement 86129
ii) Deposit in transit 44700
iii) Outstanding cheque 1,29,478
iv) Bank error (deposit understated) 10,000
v) NSF cheque from customer debited to the account by the bank 2300
vi) Bank service charge for december  75
vii) Error of deposit book (cheque to pay creditor at Tk 300 but written for only tk 30)  270
viii) Bank Balance as per depositor recorded 31-12-2014     13,506

Solution:

Particulars	Amount	Amount
Balance as per Bank statement		86179
Add, Deposit in transit	44700
Add, Deposit understated	10000
		54700
Less, Outstanding cheque		129478
Correct Bank Balance		11401
Balance as per depositor's book		13506
Add, Deposit Book Error		270
Less, NSF cheque	2300
Less, Bank service charge	75
		2375
Correct Bank Balance		11401