Question
From the following particulars, find balance as per cash book as at March 31, 2018.
(i) Credit balance as per pass book Rs 5,200
(ii) Insurance premium paid directly by bank Rs 2,000
(iii) Direct deposit to bank by customers Rs 4,100
(iv) Interest credited by bank Rs 300
(i) Credit balance as per pass book Rs 5,200
(ii) Insurance premium paid directly by bank Rs 2,000
(iii) Direct deposit to bank by customers Rs 4,100
(iv) Interest credited by bank Rs 300
Answer: Option D
:
D
Particulars
Amount
Credit balance as per pass book
5,200
Add:Insurance premium paid by bank
2,000
Less: Direct deposits by customers
4,100
Less: Interest credited by bank
300
Debit balance as per cash book
2,800
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:
D
Particulars
Amount
Credit balance as per pass book
5,200
Add:Insurance premium paid by bank
2,000
Less: Direct deposits by customers
4,100
Less: Interest credited by bank
300
Debit balance as per cash book
2,800
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