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 Transfer to saving 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

Answer: (C)

Rs.$2,732$

The reconciliation is as follows :

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