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The Cash book showed an overdraft of Rs.1,500 but the pass book made up to same date should that cheques of Rs. 100, Rs. 50 and Rs. 125 had not been presented for payment and a cheque of Rs. 400 had not been cleared. The balance as per the Cash Book will be:
  • a)
    Rs. 1,100
  • b)
    Rs. 1,625
  • c)
    Rs. 2,175
  • d)
    Rs. 1,375
Correct answer is option 'B'. Can you explain this answer?
Most Upvoted Answer
The Cash book showed an overdraft of Rs.1,500 but the pass book made u...
Calculation of Balance as per Cash Book

Step 1: Overdraft as per Cash Book = Rs. 1,500 (Given)

Step 2: Add uncleared cheques:

- Cheque of Rs. 100 not presented for payment = Rs. 100
- Cheque of Rs. 50 not presented for payment = Rs. 50
- Cheque of Rs. 125 not presented for payment = Rs. 125
- Cheque of Rs. 400 not cleared = Rs. 400

Total = Rs. 675

Step 3: Adjust the balance as per Pass Book:

- Overdraft as per Cash Book = Rs. 1,500
- Add: Cheques not presented for payment = Rs. 275 (Rs. 100 + Rs. 50 + Rs. 125)
- Deduct: Cheque not cleared = Rs. 400

Balance as per Pass Book = Rs. 1,375

Step 4: Calculation of Corrected Balance:

- Overdraft as per Cash Book = Rs. 1,500
- Add: Uncleared cheques = Rs. 675
- Less: Adjusted balance as per Pass Book = Rs. 1,375

Corrected Balance as per Cash Book = Rs. 1,625

Hence, the correct answer is option B, Rs. 1,625.
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Community Answer
The Cash book showed an overdraft of Rs.1,500 but the pass book made u...
Over draft as per cash book. 1500

add: cheque issued but not
prasented for payment. 400



less: cheque deposited but
not credited . 275


overdraft as per pass book. 1625





note : overdraft as per cash book is opposit. balance as per cash book
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The Cash book showed an overdraft of Rs.1,500 but the pass book made up to same date should that cheques of Rs. 100, Rs. 50 and Rs. 125 had not been presented for payment and a cheque of Rs. 400 had not been cleared. The balance as per the Cash Book will be:a)Rs. 1,100b)Rs. 1,625c)Rs. 2,175d)Rs. 1,375Correct answer is option 'B'. Can you explain this answer?
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The Cash book showed an overdraft of Rs.1,500 but the pass book made up to same date should that cheques of Rs. 100, Rs. 50 and Rs. 125 had not been presented for payment and a cheque of Rs. 400 had not been cleared. The balance as per the Cash Book will be:a)Rs. 1,100b)Rs. 1,625c)Rs. 2,175d)Rs. 1,375Correct answer is option 'B'. Can you explain this answer? for CA Foundation 2024 is part of CA Foundation preparation. The Question and answers have been prepared according to the CA Foundation exam syllabus. Information about The Cash book showed an overdraft of Rs.1,500 but the pass book made up to same date should that cheques of Rs. 100, Rs. 50 and Rs. 125 had not been presented for payment and a cheque of Rs. 400 had not been cleared. The balance as per the Cash Book will be:a)Rs. 1,100b)Rs. 1,625c)Rs. 2,175d)Rs. 1,375Correct answer is option 'B'. Can you explain this answer? covers all topics & solutions for CA Foundation 2024 Exam. Find important definitions, questions, meanings, examples, exercises and tests below for The Cash book showed an overdraft of Rs.1,500 but the pass book made up to same date should that cheques of Rs. 100, Rs. 50 and Rs. 125 had not been presented for payment and a cheque of Rs. 400 had not been cleared. The balance as per the Cash Book will be:a)Rs. 1,100b)Rs. 1,625c)Rs. 2,175d)Rs. 1,375Correct answer is option 'B'. Can you explain this answer?.
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