Question

credit balance as per pass book is given the question is cheque 3000 were issued during the month of December but of these cheque for 1000 were not presented for payment.<br />

Answer 1

Cheque issued but not presented for payment it will be recorded in minus(-) side of pass book i.e. 1000.
As first C. B. will decrease and P. B. will increase thatswhy we have to minus the amount to balance.