What are the journal entries, which are to be passed at the time of bank reconciliation statement?

At the time of preparing bank reconciliation for those transactions which are not recorded in our book. These entries can be passed as following: - - In the case of bank charges: Bank charges A/c Dr. To Bank A/c (Being bank charges charged by the bank as shown in the passbook) - On the collection of interest and dividend by the bank Bank A/c Dr To interest and dividend A/c (Being amount of interest and dividend collected by bank) - On direct deposit in the bank by the Customers: Bank A/c Dr To Customer’s personal A/c (Being amount deposited into bank by customer) - In the case of dishonor of cheque: Customer’s personal A/c Dr To Bank A/c (Being cheque dishonored by customer’s bank)