Question

Which of the following will not be considered while preparing an amended cash book?

• A. Cheques issued but not presented for payment .
• B. Cheques deposited but not credited by bank .
• C. Any wrong entry in the pass book .
• D. All of the above .

Answer 1

Answer: (D)

All of the above .

An amended cash book is prepared by taking cash book balance as the starting point and then rectifying any entries that affect the cash balance.

• Cheques issued but not presented for payment.
• Cheques deposited but not credited by bank.
• Any wrong entry in the pass book.

All the above adjustments do not affect the cash balance rather they affect the bank balance as per pass book and cash book and so all of the above entries will not be considered while preparing an amended cash book.