Question

Bank balance as per cash book $(Dr.)Rs.25,450$. A comparison of passbook and cashbook revealed the following:
Bank charges $Rs.200$ was not entered in cash book.
Cheques amounting to $Rs.250$ has been dishonoured but not recorded in cash book.
Balance as per pass book will be _________.

• A. $Rs.25,000$
• B. $Rs.25,900$
• C. $Rs.25,500$
• D. $Rs.25,400$

Answer 1

The correct option is A $Rs.25,000$

Particulars Rs.

Balance as per cash book (Dr.) $25450$

Less: Bank charges not entered in cash book $\left(200\right)$

Less: Cheques dishonored but not recorded in cash book $\left(250\right)$

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Balance as per pass book (Cr.) $25000$