On checking Ram's Cash Book with the bank statement of his overdraft current account for the month of November 2014, you find the following :
(a) Cash Book showed an overdraft of ₹16,200.
(b) The payment side of the Cash Book undercast by ₹500.
( c) A cheque for ₹13,600 drawn on his saving deposit account has been wrongly recorded as drawn on current account in Cash Book.
(d) Cheques amounting to ₹18,800 drawn and entered in the Cash Book had not been presented.
(e ) Cheques amounting to ₹7,500 sent to the dark for collection though entered in the Cash Book, had not been credited by the bank.
(f) bank charge of ₹150 as per bank statement of account had not been taken in the Cash Book.
Deividend of the amount of ₹420 had been paid direct to the bank and entered in the Cash Book.
You are requested to arrive at the balance as it would appear in the bank statement as on 30th November 2014.

Answer

Cr. Balance as per Pass Book ₹8,470.