Balance shown by Cash Book: Rs 10,000
Cheques issued but not presented for payment: Rs 4,000
Cheques deposited but not yet collected: Rs 3,000
Balance as per pass book shall be?
Rs 11,000
Debit balance as per Cash Book : Rs 10,000
Less: Cheques deposited but not cleared Rs 3,000
Add: Cheques issued but not presented Rs 4,000
Balance as per pass book: Rs 11,000