Question

7. From the following particulars, ascertain the balance by means of the statement that
would appear in the pass book of Mr. Swaminathan as on 31st December 2015.
(a) Overdraft as per cash book on 31st December 2015) 7 7,190.P
(b) Interest on overdraft for six months ending 31st December 2015 * 160.-
(c) Bank charges for the above period 70.-
(d) Cheques drawn but not cashed by the customers prior to 31st December 2015 1.270.
(e) Cheques paid into bank but not cleared before 31st December 2015 * 2,210.
(D A bill receivable (discounted with bank in November) dishonoured on 31st December 2015
7 700.
(Prep. Punjab)
[Ans. Overdraft as per pass book 78,960).
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Answer 1

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