Question

From the following information calculate balance as pass book
-Balance as per cash book (Dr.) $1,900$
-Cash deposited in bank for Rs.$100$ entered in cash book as $Rs.90$
-Transfer to saving bank account not entered in cash book $Rs.1,500$
-Bank charges not recorded in cash book $Rs.20$
-Standing order payment $Rs.30$

• A. Rs.$440$
• B. Rs.$260$
• C. Rs.$3,320$
• D. Rs.$360$

Answer 1

The correct option is D Rs.$360$

The reconciliation is as follows :

	Particulars	Amount in Rs.
	Balance as per cash book (Dr.)	$1900$
Add	Cash deposited in bank ($100-90$)	$10$
Less	Transfer to saving bank account	$1500$
Less	Bank charges not recorded	$20$
Less	Standing order payment	$30$
	Balance as per pass book (Cr.)	$360$