withrwal column of cash book undercast by 100 , if the balance is per pass book ( Dr.)
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Withdrawal side of a pass book has been undercast by 100 implies that the debit (or withdrawal) side of of pass book is recorded short by Rs 100. In case Balance as per Cash Book is given, then we deduct Rs 100 in the Bank Reconciliation Statement. That is, it will be recorded on the minus column.
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