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Question

The balance shown by bank column of cash book was Rs 48,000 on 31.1.2018. A cheque issued worth Rs 24,000 on 16.1.2018, was not cleared till 31.1.2018. The balance as per pass book as on 31.1.2018 (assuming the opening balance of passbook and cash book are equal) is :



A

Rs 48,000

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B

Rs 72,000

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C

Rs 24,000

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D

Rs 15,000

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Solution

The correct option is C

Rs 72,000


The balance of pass book shall be more than cash book by Rs 24,000 i.e. it shall be Rs 72,000.


Accountancy

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