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Question
From the following particulars, find balance as per cash book as at March 31, 2018.
(i) Credit balance as per pass book Rs 9,250
(ii) Credit card bill paid by bank Rs 3,200
(iii) Dividend received directly in bank Rs 2,500
(iv) Direct deposits by customers Rs 2,750
Options:
A .  Rs 8,100 debit balance
B .  Rs 7,750 debit balance
C .  Rs 7,200 debit balance
D .  Rs 7,750 credit balance
Answer: Option C
:
C
Particulars
Amount
Credit balance as per pass book
9,250
Add:Credit card bill paid by bank
3,200
Less: Dividend received into bank account
2,500
Less: Direct deposits by customers
2,750
Debit balance as per cash book
7,200

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