Question

Debit balance as per Cash Book is Rs 2,000, cheques deposited but not cleared amounts to Rs 100 and Cheques issued but not presented of Rs 150. The bank allowed interest amounting to Rs 50 and collected dividend Rs 50. Balance as per pass book should be ____________.

• A. Rs.2,100
• B. Rs.1,950
• C. Rs.2,350
• D. Rs.2,150

Answer 1

Answer: (D)

Rs.2,150

Particulars	+	-
Debit balance as per cash book	2000
Cheque deposited but not cleared		100
Cheques issued but not presented	150
Interest allowed by bank	50
Dividend collected by the bank	50
Balance as per Pass Book	2150