Question

Bank balance as per cash book (Dr.) Rs. $27,450$. 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 dishonoured but not recorded in cash book.
Balance as per pass book will be _____ .

• A. Rs. $27,000$
• B. Rs. $27,900$
• C. Rs. $27,500$
• D. Rs. $27,400$

Answer 1

The correct option is A Rs. $27,000$

The reconciliation is as follows :

	Particulars	Amount in Rs.
	Balance as per cash book (Dr.)	$27450$
Less	Bank charges not entered in cash book	$200$
Less	Cheque deposited but dishonoured	$250$
	Balance as per pass book (Cr.)	$27000$