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Question
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?
Options:
A .  Rs 9,000
B .  Rs 10,000
C .  Rs 11,000
D .  None
Answer: Option C
:
C
Debit balance as per Cash Book : Rs 10,000
Less: Cheques deposited but not cleared Rs 3,000
Add: Cheques issued but not presented Rs 4,000
Balance as per pass book: Rs 11,000

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