In case 1: cash book is credited rs 600
in case 2: pass book is credited rs 600

Bank Reconciliation Statement: Cheque for Rs 600 Debited in the Cash Book Omitted to be Banked

Introduction
A bank reconciliation statement is a document that compares the balance shown in the company's cash book with the balance shown on the bank statement. It helps identify any discrepancies between the two records and ensures that the company's financial records are accurate and complete.

Explanation
In this scenario, a cheque for Rs 600 has been debited in the cash book but was omitted to be banked. This means that the company recorded the cheque payment in its cash book, but for some reason, it did not deposit the cheque into the bank account.

Impact on Cash Book and Bank Statement
The omission of depositing the cheque will have an impact on both the cash book and the bank statement:

1. Cash Book: The cheque payment of Rs 600 would have been debited in the cash book, reducing the balance. However, since the cheque was not deposited, the actual cash balance in the bank account does not reflect this deduction.

2. Bank Statement: Since the cheque was not deposited, the bank statement will not show a credit of Rs 600, resulting in a higher balance in the bank statement compared to the cash book.

Reconciliation Process
To reconcile the difference between the cash book and the bank statement, the following steps can be taken:

1. Identify the Omitted Cheque: Review the cash book entries and identify the specific cheque that was omitted to be banked. In this case, it is the cheque for Rs 600.

2. Adjust the Cash Book: Add the omitted cheque amount back to the cash book by crediting the cash account with Rs 600. This will restore the correct cash balance in the cash book.

3. Identify the Outstanding Cheque: Check the bank statement for any outstanding cheques that have not yet cleared. If the omitted cheque is listed as an outstanding cheque, it should not be included in the reconciliation process.

4. Prepare the Reconciliation Statement: Prepare a bank reconciliation statement by comparing the adjusted cash book balance with the bank statement balance, taking into account any other reconciling items such as bank charges, interest, or errors.

Conclusion
In conclusion, when a cheque for Rs 600 is debited in the cash book but omitted to be banked, it creates a discrepancy between the cash book and the bank statement. By identifying the omitted cheque and adjusting the cash book accordingly, a bank reconciliation statement can be prepared to reconcile the differences and ensure accurate financial reporting.