Question - 04
The cash book of a trader shows the balance of Rs. 18,000 as on 31st March, 2000. But this cash book does not tally with the balance of passbook, bedcause:
  1. Cheque worth Rs. 790 sent to bank on 25th March but was credited in passbook on 5th April.
  2. Cheque for Rs. 1,100 issued on 26th March but was presented for payment on 6th April 
  3. Cheque for Rs. 100 received from a customer was debited in cash book but was not sent to bank.
  4. In passboook Rs. 250 of interet was credited and Rs. 50 was debited as bank charges.
  5. Credit side of cash book (Bank column) has been overcast by Rs. 50.