Question

Bank balance as per pass book (Cr.) Rs. $76,350$. A comparison of pass book and cash book revealed the following:
-Bank charges Rs. $600$ was not entered in cash books.
- Cheques amounting to Rs. $750$ has been dishonoured but not recorded in cash book.
Balance as per cash book will be _________ .

• A. Rs. $75,000$
• B. Rs. $77,700$
• C. Rs. $76,500$
• D. Rs. $76,200$

Answer 1

The correct option is B Rs. $77,700$

The reconciliation is as follows :

	Particulars	Amount in Rs.
	Balance as per pass book	$76350$
Add	Bank charges not entered in cash book	$600$
Add	Cheque dishonoured but not recorded in cash book	$750$
	Balance as per cash book	$77700$