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 of Rs.$20,000$ , out of these cheques, bank had credited cheques of Rs.$5,000$.
-Bank charges Rs.$100$ was not entered in cash book.
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

The correct option is B Rs.$35,100$

The reconciliation is as follows :

	Particulars	Amount in Rs.
	Bank balance as per pass book (Cr.) as on 31 st March 2012	$20000$
Add	Cheque deposited but not credited	$15000$
Add	Bank charges not entered in cash book	$100$
	Balance as per cash book (Dr.) as on 31 st March 2012	$35100$