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# Debit balance as per cash book Rs.2000Cheques deposited but not cleared Rs. 100Cheques issued but not presented Rs. 150Bank allowed interest Rs. 50Bank collected dividend Rs. 50Balance as per Pass Book will be:  a)Rs. 2,100b)Rs. 1,950c)Rs. 2,350d)Rs. 2,150Correct answer is option 'D'. Can you explain this answer? Related Test: Test: Bank Reconciliation Statement - 1

## CA Foundation Question

 Snehal Jain Jul 09, 2018
Balance as per cash book - 2000 ADD(Debit): Cheques issued but not presented Rs. 150 Bank allowed interest Rs. 50 Bank collected dividend Rs. 50 Total dr side : 2250 LESS(Credit): Cheques deposited but not cleared Rs. 100 Balance as per Passbook :2150 ANS:(d) 2150

 Manik Sodhi Jul 10, 2018
Balance as per cashbook 2000 cheque issued but not presented =(+)150 bank allowed intrest =(+)50 bank collected dividend=(+)50 2000+150 +50+50=2250 cheque deposited but not cleared by the bank= (-)100 2250-100=2150 so the balance of the cash book should be 2150

 Saaketh Rumal Aug 06, 2021
D