Question

Bank balance as per pass book (Cr.) Rs. $5,090$. A comparison of pass book and cash book revealed the following:
- The bank had directly collected dividend of Rs. $80$ and interest Rs. $60$.
- As per standing instruction bank had paid bills of Rs. $400$.
Balance as per cash book will be _____________ .

• A. Rs. $5,630$
• B. Rs. $5,350$
• C. Rs. $4,550$
• D. Rs. $4,830$

Answer 1

The correct option is B Rs. $5,350$

The reconciliation statement is as follows :

	Particulars	Amount in Rs.
	Balance as per pass book (Cr.)	$5090$
Less	Dividend directly collected by bank	$80$
Less	Interest directly collected by bank	$60$
Add	Bills paid as per standing instruction	$400$
	Balance as per cash book (Dr.)	$5350$