Question

Bank balance as per pass book (Cr.) Rs. $40,000$. A comparison of pass book and cash book revealed the following:
- Rs. $2,360$ was wrongly debited by bank.
- Transfer by bank to another account with no advice Rs. $10,000$.
Balance as per cash book will be _______ .

• A. Rs. $52,360$
• B. Rs. $27,640$
• C. Rs. $32,360$
• D. Rs. $47,640$

Answer 1

Answer: (A)

Rs. $52,360$

The reconciliation is as follows :

	Particulars	Amount in Rs.
	Balance as per pass book (Cr.)	$40000$
Add	Wrong debit by bank	$2360$
Add	transfer to another account without any advice	$10000$
	Balance as per cash book (Dr.)	$52360$