**Bank Reconciliation Statement Explanation**

A bank reconciliation statement is a document that compares the bank balance in a company's records with the balance reported by the bank. It helps identify any discrepancies or errors in the bank transactions.

**Step 1: Determine the Total Amount of Cheques Deposited**

In this case, the total amount of cheques deposited into the bank is Rs. 18,600.

**Step 2: Identify the Cheque Entered in the Pass Book**

According to the information provided, one cheque for Rs. 2790 has been entered in the Pass Book on 2nd April 2019. This means that the bank has already recorded this transaction.

**Step 3: Calculate the Total Amount of Cheques Not Entered in the Pass Book**

To determine the total amount of cheques that have not been entered in the Pass Book, we subtract the cheque entered from the total amount of cheques deposited.

Total amount of cheques not entered = Total amount of cheques deposited - Cheque entered in Pass Book
= Rs. 18,600 - Rs. 2,790
= Rs. 15,810

**Step 4: Prepare the Bank Reconciliation Statement**

A bank reconciliation statement is prepared to reconcile the bank balance in the company's records with the balance reported by the bank. It helps identify any discrepancies or errors in the bank transactions.

Bank Reconciliation Statement
_____________________________

Bank balance as per Pass Book (Statement) Rs. ?
Add: Cheques not entered in Pass Book Rs. 15,810
-----------------------------------------------------------------------------------------------------
Total Rs. ?

**Step 5: Calculate the Bank Balance as per Pass Book**

To calculate the bank balance as per the Pass Book, we add the cheques not entered in the Pass Book to the bank balance reported by the bank.

Bank balance as per Pass Book (Statement) = Bank balance reported by the bank + Cheques not entered in Pass Book

Since the bank balance reported by the bank is unknown in this case, we cannot calculate the bank balance as per the Pass Book.

**Conclusion**

In conclusion, based on the information provided, we cannot determine the bank balance as per the Pass Book without knowing the bank balance reported by the bank. However, we have calculated the total amount of cheques not entered in the Pass Book, which is Rs. 15,810. This information can be used to reconcile the bank balance once the bank balance reported by the bank is known.