Question

On $31$st December balance as per pass book(Cr.) Rs.$50,900$. A comaparison of pass book and cash book revealed the following.
-Cheque deposited for Rs.$1,000$ was not credited in pass book.
-Out of cheques of Rs.$10,000$ issued only cheques amounting to Rs.$7,500$ were presented for payments.
Balance as per cash book will be ___________.

• A. Rs.$55,800$
• B. Rs.$47,400$
• C. Rs.$49,400$
• D. Rs.$52,400$

Answer 1

The correct option is C Rs.$49,400$

The reconciliation is as follows :

	Particulars	Amount in Rs.
	Balance as per pass book as on 31 st December (Cr.)	$50900$
Add	Cheque deposited but not credited	$1000$
Less	Cheque issued but not presented for payment	$2500$
	Balance as per cash book as on 31 st December (Dr.)	$49400$