Question

The pass book of N Ltd. showed credit balance of Rs. $9,000$. A comparison of pass book and cash book revealed the following:
- Cheques amounting to Rs. $375$ has been dishonoured but not recorded in cash book.
- Total of credit column of cash book was under cast by Rs. $712.50$.
Balance as per cash book will be __________ .

• A. Rs. $9337.50$
• B. Rs. $8,662.50$
• C. Rs. $10,087.50$
• D. Rs. $7,912.50$

Answer 1

Answer: (C)

Rs. $10,087.50$

The reconciliation is as follows :

	Particulars	Amount in Rs.
	Balance as per pass book (Cr.)	$9000$
Add	Cheques dishonoured but not recorded in cash book	$375$
Add	Total of credit column of cash book being under cast	$712.5$
	Balance as per cash book (Dr.)	$10087.5$