Question - 17 
Vishal's passbook showed a credit balance of Rs. 4,610 as 31st Dec., 2000. while going through cash book it was found that:
  1. He Issued for Rs. 6,300 to his creditors on 25th Dec. which was presented for payment on 2nd Jan. 2001.
  2. Rs. 380 of divident was credited in passbook the entry of it is not done in cash book.
  3. Cheques for Rs. 6,500 was sent to bank on 28th december but bank credited it on 2nd jan. 2001
  4. Bank charges Rs. 10 entered twice in cash book 
  5. Rs. 260 withdrew made in Vijay's account was wrongly decited in Vishal's account 
  6. Cheque for Rs. 720 dishonoured before 20th Dec. but entry not done in cash book.