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Question

A company's cash account showed a balance of Rs 6,000 without taking into effect the following transactions:
1. The bank statement shows interest earned of Rs 19
2. Service charges of Rs 30
3. A customer's cheque got dishonored of Rs 1,000
4. Cheque book printing fee of Rs 90
What will be the balance as per pass book?


  1. Rs 5,079

  2. Rs 4,861

  3. Rs 4,899

  4. Rs 5,869


Solution

The correct option is C

Rs 4,899


Balance as per cash book: Rs 6,000
Add: Interest earned Rs 19
Less: Service charges Rs 30
Less: Dishonored cheque Rs 1,000
Less: Cheque book fee Rs 90
Balance as per pass book: Rs 4,899

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