Start from the cash book (debit) balance. Add items that make the passbook higher (unpresented cheques, bank credits); subtract those that make it lower (uncleared deposits, bank debits).
Loading practice…
The cash book of Reddy Agro shows a debit (favourable) balance of ₹1,05,100 on 31 March. Dividend collected by the bank on our behalf: ₹450; Cheques deposited but not yet credited by the bank: ₹2,300. Find the balance as per the passbook.
Answer: ₹1,03,250
The cash book of Patel Brothers shows a debit (favourable) balance of ₹88,000 on 31 March. Bank charges debited in the passbook only: ₹1,750; A customer deposited directly into the bank account: ₹1,600; Dividend collected by the bank on our behalf: ₹5,800; Interest credited by the bank, not in the cash book: ₹350. Find the balance as per the passbook.
Answer: ₹94,000
The passbook of Reddy Agro shows a credit balance of ₹60,850 on 31 March. Insurance premium paid by the bank under standing instructions: ₹3,250; A customer deposited directly into the bank account: ₹4,450; Cheques issued but not yet presented for payment: ₹2,650; Cheques deposited but not yet credited by the bank: ₹900; Bank charges debited in the passbook only: ₹700. Find the balance as per the cash book.
Answer: ₹58,600