Question

Bank balance as per cash book (Dr.) Rs.$10,000$. A comparison of pass book and cash book revealed the following -
-Rs.$590$ was wrongly debited by bank
-Transfer by bank to another account with no advice Rs.$2,500$.
Balance as per pass book will be __________.

• A. Rs.$13,090$
• B. Rs.$6,910$
• C. Rs.$8,090$
• D. Rs.$11,910$

Answer 1

The correct option is B Rs.$6,910$

The reconciliation statement is as follows :

	Particulars	Amount in Rs.
	Bank balance as per cash book (Dr.)	$10000$
Less	Bank charges wrongly debited	$590$
Less	Bank transfer to another account without any advice	$2500$
	Balance as per pass book (Cr.)	$6910$