Question

the total of the receipt side of cash book was undercast by 300​

Answer 1

Answer:

If the starting point is pass book with a debit balance i.e. overdraft, item which makes cash book balance larger than the pass book balance need to be deducted

Answer 2

$Answer$

All transactions in the cash book have two sides: debit and credit. All cash receipts are recorded on the left-hand side as a debit, and all cash payments are recorded by date on the right-hand side as a credit.