Question

From the following information calculate balance as cash book.

Balance as per pass book (Cr.) Cash deposited in bank for Rs. $100$ entered in cash book as Direct deposit by customer in bank account not entered in cash book Bank charges not recorded in cash book Standing order payment

$1,520$ $72$ $1,200$ $16$ $24$

• A. Rs. $352$
• B. Rs. $384$
• C. Rs. $2,732$
• D. Rs. $208$

Answer 1

The correct option is C Rs. $2,732$

The reconciliation is as follows :

	Particulars	Amount in Rs.
	Balance as per pass book (Cr.)	$1520$
Less	Cash deposited and entered less in the cash book	$28$
Add	Direct transfer to bank account not entered in cash book	$1200$
Add	Bank charges not recorded in cash book	$16$
Add	Standing order payment	$24$
	Balance as per cash book (Dr.)	$2732$