The cash book shows a bank balance of Rs. 7,800. On comparing the cash book with passbook the following discrepancies were noted :
Cheque deposited in bank but not credited Rs. 3,000
Cheque issued but not yet present for payment Rs. 1,500
Insurance premium paid by the bank Rs. 2,000
Bank interest credit by the bank Rs. 400
Bank charges Rs. 100
Directly deposited by a customer Rs. 4,000
Dear Student,
Regards
| S. No. | Particulars | (+) Amount Rs |
(–) Amount Rs |
| Balance as per the Cash Book | 7,800 | ||
| (a) | Cheque deposited but not credited in the Pass Book | 3,000 | |
| (b) | Cheque issued but not yet presented for payment | 1,500 | |
| (c) | Insurance premium paid by bank | 2,000 | |
| (d) | Bank allowed interest | 400 | |
| (e) | Bank debited charges | 100 | |
| (f) | Amount directly deposited by customer | 4,000 | |
| Balance as per the Pass Book | 8,600 | ||
| 13,700 | 13,700 | ||
Regards