At the point when offset according to money book is great.from the accompanying subtle elements put forth out a bank compromise explanation for M/s.Elavarasan & Company as on December 31, 2003 to figure out the parity according to pass book.

Rs.

1. Cheques deposited but not yet collected by the bank                                      1,500

2. Cheque issued to Mr.Raju has not yet been presented for payment                 2,500

3. Bank charges debited in the pass book                                                          200

4. Interest allowed by the bank                                                                          100

5. Insurance premium directly paid by the bank as per standing instructions       500

6. Balance as per cash book                                                                             200