Tiwari & Sons find that the bank balance shown by their Cash Book on 31st March, 2019 is Rs. 40,500 (credit) but the Pass Book shows a differennce due to the following reasons:
(i) A cheque for Rs. 5,000 drawn in favour of Manohar has not yet been presente4d for payment.
(ii) A post-dated cheque for Rs. 900 has been debited in the bank column of the Cash Book but it could not have been presented in any case.
(iii) Cheques totalling Rs. 10,200 deposited with the bank not yet been collected and a cheque for Rs. 4,000 has been disshonoued.
(iv) A bill for Rs. 10,000 was retired by the Bank under a rebate of Rs. 150 but the full amount of the bill was credited in the bank column as per Pass Book.

Answer

Overdraft or Debit Balance as per Pass Book -Rs. 50,450