Question

Bank balance as per cash book (Dr.)Rs.$24,450$. A comparison of pass book and cash book revealed the following
-Bank charges Rs.$200$ was not entered in cash books.
-Cheques amounting to Rs.$250$ has been dishonored but nor recorded in cash book.
Balance as per pass book will be _________________.

• A. Rs.$25,000$
• B. Rs.$25,900$
• C. Rs.$24,000$
• D. Rs.$25,400$

Answer 1

The correct option is C Rs.$24,000$

Particulars	+	-
Balance as per cash book (Dr.)	24,450
Bank charges not entered in cash book		200
Cheque Dishonored but not recorded in cash book		250
Balance as per Pass book (Cr.)/ Favourable balance		24,000