The following information relate to the business of Mohit Raina, who requests you to prepare his ameded Cash Book and reconcile his Cash Book balance with his Pass Book balance :
Balance as per Cash Book (Cr.) 40,000
Unpresented cheques 72,000
Uncredited cheques 13,0000
you been given the following aditional information :
(a) The debit side of the Cas Book (Ban Column) has been undercast by ₹25,000.
(b) A cheque for ₹10,000 paid to a creditor has been wrongly entered in the Cash Column.
(c ) Bank commission and other charges ₹4,000 have not been recorded in the Cash Book.

Answer

Adjusted balance as per Cash Book (Cr.) ₹29.000; Pass Book Cr. Balance ₹30,000.