The cheques deposited got dishonoured shall be deducted from the balance as per cash book to reconcile with the balance as per pass book.
Bank balance as per cash Book is Rs 12,000 taking into account cheques worth Rs 20,000 deposited into the bank. Of the cheques deposited, one cheque of Rs 5,000 was yet to be cleared & another cheque of Rs 4,000 was dishonoured. The balance as per pass book shall be:
Balance shown by Cash Book: Rs 10,000 Cheques issued but not presented for payment: Rs 4,000 Cheques deposited but not yet collected: Rs 3,000 Balance as per pass book shall be?