Question

The bank pass book shows $Rs.3,600$ but the cash book shows a different balance. While analyzing the cause of difference it was notices that total debit side of cash book was carried forward to next page as $Rs.1,100$ instead of $Rs.1,000$. Similarly bills collected by the bank amounting to $Rs.1,500$ were not recorded in the cash book. What would be the balance as per Cash book?

• A. $Rs.2,100$
• B. $Rs.3,100$
• C. $Rs.2,000$
• D. $Rs.2,200$

Answer 1

The correct option is D $Rs.2,200$

The balance as per cash book is as follows :

	Particulars	Amount in Rs.
	Balance as per passbook	$3600$
Add	Excess carried forward in cash book	$100$
Less	Bills collected by bank not recorded in cash book	$1500$
	Balance as per cashbook	$2200$