over draft balance as per cash book (journal entries needed)
a,cheques deposited in bank but no entry was passed in 
cashbook
b, credit side of the bank, column cash short
c, chques received but not sent to bank
d, insurance premium paid by bank as per standing 
instructions
e, credit side of bank, coloumn cash short
f, bank charges entered in cash book twice
g, cheques received returned by bank but no entry passed
h, cheques issued returned on technical grounds
i, bills directly collected by bank
j, bank charges debited by bank
k, cheques received entered twice
l, bills discounted dishonoured