Question

On $31$st March $2012$, bank balance as per pass book (Cr.) Rs. $20,000$. A comparison of pass book and cash book revealed the following:
- Cheques deposited for Rs. $20,000$ out of these cheques bank had credited cheques of Rs. $5,000$.
- Bank charges Rs. $100$ was not entered in cash books.
Balance as per cash book will be _________ .

• A. Rs. $40,100$
• B. Rs. $35,100$
• C. Rs. $\left(100\right)$
• D. Rs. $4,900$

Answer 1

Answer: (B)

Rs. $35,100$

The reconciliation is as follows

	Particulars	Amount in Rs.
	Balance as per pass book (Cr.)	$20000$
Add	Cheques deposited but not credited by bank	$15000$
Add	Bank charges not entered in cash book	$100$
	Balance as per cash book (Dr.)	$35100$