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 wife's bank account not entered in cash book $Rs.1,500$
- Bank charges not recorded in cash book $Rs.20$
- Standard order payment $Rs.30$

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

Answer 1

Answer: (D)

Rs. $360$

The reconciliation is as follows :

	Particulars	Amount in Rs.
	Balance as per cash book (Dr.)	$1900$
Add	Cash deposited in bank and less amount entered in cash book	$10$
Less	Transfer to saving account not entered in cash book	$1500$
Less	Bank charges not recorded in cash book	$20$
Less	Stand order payment by bank	$30$
	Balance as per pass book (Cr.)	$360$