Bank reconciliation statment

Please Clarify cheque issued date 31-3-22 or 31-3-23 . 

Any way  while  doing  bank reconciliation  on 31 st march ,  your  Bank balance in the books of accounts   should  tally  with  bank balance with  bank  account  or  Pass book  ,  So in your case you issued cheque on 31st march  and  reduce  balance  in your Bank  A/c  in your books accounts , however bank balance in bank or pass book remain same on 31 st  , because your cheque was cleared on by  bank  4 th of  April next month , so in bank reconciliation statement ,  you have add  back amount of cheque issued  in your  books , in order tally with  Bank pass book . 

(  we prepare  bank reconciliation Statement  on 31st or 30 th  as case may be )  

dividends into bank but not yet collected

             While  doing  Bank reconciliation  , you find  that  entry  of   dividends  received  in pass  book /  Bank  Statement   , however   no entry  in your books  of accounts  , so  you have to pass  dividend  received   entry  in  your  books of accounts , in  order  to tally  with  pass Book / Bank  Statement . 

           Similarly  any  Interest  received  or any other  Income  received in bank but  no entry  in your book then   , you have  pass  entry in your  books  in order  to Tally  . 

Its like that and beyond that cause I also briefly booked bank statement and send it suspense account it tallies. Because anomalies lie with invoices and emails as well. Stuff like that

Depends upon the software. Books are straightforward.