Question

The cash book shows a balance of Rs.11,000 which was different from the balance as per bank statement. The difference is found to be due to a credit entry in pass book amounting to Rs.2,000 for direct payment by a customer in bank account. What would be the balance as per bank pass book?

• A. Rs 11,000
• B. Rs 13,000
• C. Rs 9,000
• D. None of the above

Answer 1

The correct option is B

Rs 13,000

Direct deposits by customers are always not appearing in cash book but they are present in the bank statement. Hence balance shall be Rs 11,000 + Rs 2,000 = Rs 13,000.