What are the causes of difference between bank column of the cash book and bank statement?

From the following information, prepare bank reconciliation statement to find out balance as per bank statement on 31^st March 2017.

	Particulars	Rs
(i)	Cheques deposited but not yet collected by the bank	500
(ii)	Cheque issued but not yet presented for payment	1,000
(iii)	Bank interest charged	100
(iv)	Rent paid by bank as per standing instruction	200
(v)	Cash book balance	300

Imagine that you are the owner of a small shop. You maintain the three column cash book for your business. Now, think on the following points and discuss with the whole class:
• How often would you check your cash balance in hand? Everyday/once in a week?
• Why do you check your cash balance?
• How will you make sure that the bank column in cash book is correct and is the same as shown by the bank statement?

Observe the above format. Why the withdrawals are shown as debit and deposits are shown as credit in a bank statement?

Remember, an item entered on the debit side of cash book is entered on the credit side of bank statement and vice-versa: Now, keep this in mind, think on the following:
Is it possible to prepare bank reconciliation statement with bank statement as starting point and ascertain the cash book balance? Prepare a specimen of bank reconciliation statement with balance as per bank statement as the starting point.