Calculation of Balance as per Pass Book:

Step 1: Start with the balance shown by Cash Book = Rs. 10,000

Step 2: Deduct the amount of cheques issued but not presented for payment = Rs. 4,000

Step 3: Add the amount of cheques deposited but not yet collected = Rs. 3,000

Step 4: Balance as per Pass Book = Rs. 10,000 - Rs. 4,000 + Rs. 3,000 = Rs. 11,000

Therefore, the correct answer is option 'C' - Rs. 11,000.

Explanation:

- Cash Book is a book of original entry where all cash and bank transactions are recorded. It shows the balance of cash or bank at a particular point in time.
- Pass Book (also known as Bank Statement) is a statement of account issued by a bank to its customer, which shows all the transactions in the account during a particular period and the balance at the end of that period.
- In this question, the balance shown by Cash Book is Rs. 10,000. This means that according to the Cash Book, the balance of the bank account is Rs. 10,000 at a particular point in time.
- However, there are some transactions that have not yet been reflected in the Cash Book. For example, cheques issued by the customer but not yet presented for payment, and cheques deposited by the customer but not yet collected by the bank.
- When we deduct the amount of cheques issued but not presented for payment from the balance shown by Cash Book, we get the adjusted balance. Similarly, when we add the amount of cheques deposited but not yet collected to the adjusted balance, we get the balance as per Pass Book.
- In this case, the amount of cheques issued but not presented for payment is Rs. 4,000 and the amount of cheques deposited but not yet collected is Rs. 3,000. Therefore, the balance as per Pass Book is Rs. 11,000.
- It is important to reconcile the Cash Book balance with the Pass Book balance regularly to ensure that all transactions have been recorded correctly and to identify any discrepancies.

Bal as per cashbook is 10,000
Add:cheques issued but not presented for payment = 4,000
less:cheques deposited but not yet collected by bank = (3,000)

.•. the bal. as per passbook will be 10,000+4,000-3,000= 11,000