Question

Cash book shows Dr. balance of Rs 10,000, Cheque issued Rs 4,000 and Cheque presented Rs 3,000. Calculate the balance as per pass book.

• A. 13,000
• B. 7,000
• C. 6,000
• D. 10,000

Answer 1

The correct option is B 7,000

Balance as per cash book $10,000$
Less: Cheque issued $(4,000)$
Add: Cheque issued but not presented $\underset{–}{1,000}$
Balance as per pass book $\underset{–}{7,000}$