A bill of exchange for rs 6200 was disnoured but no entry was made in cash book. BRS startin with debit balance as per pass book

Dear Student,
When starting from debit side (overdraft) as per pass book, a bill of exchange was dishonoured will be recorded as a plus item. This is because, when a bill of exchange was dishonoured, the bank would have less amount as compared to the cash book. 
Regards

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