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Example 1: An amount of Rs.5000 is debited twice in the bank column of cashbook. Similarly, a
cheque of Rs.3000 deposited in the bank on 30th March but the same was credited by the bank, only on
4th April. Assuming the balance as per Cash Book is Rs. 1 SOOO. What will be balance as per bank pass
book.
Solution: Balance as per passbook would be arrived at, as under
Balance as per Cash book Rs 15,000
Less: Amount debited twice in Cash book Rs 5,000
Less: Cheque deposited but not cleared Rs 3,000
Balance as per Bank Pass Book Rs 7,000
Example 2: Mr. X issued cheque worth Rs 25,000 in March 2005 out of which cheques worth Rs 12,000
only were presented for payment by 31st March, 2005.Balance as per Passbook was Rs 30,000. What
would be balance as per Cashbook?
Solution : Balance as per Cashbook would be arrived at, as under:
Balance as per pass book Rs 30,000
Less: Cheque issued but not presented Rs 13,000
Balance as per Cash Book Rs 17,000
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