Q.Balance as per bank statement is ₹1,000. Cheque deposited, but not yet credited by the bank is ₹3,000. What is the balance as per bank column of the cash book?

Cash book bank column balance = ₹1,000 + ₹3,000 = ₹4,000 favourable — option (b).

Reasoning

• Balance as per bank statement (pass book) = ₹1,000 (favourable).
• A cheque deposited but not yet credited means: the business entered it in the cash book (bank column debited) as soon as it deposited the cheque, so the cash book already shows this ₹3,000. The bank has not yet credited it, so the bank statement does not show it.
• Therefore the cash book balance is higher than the bank statement balance by ₹3,000.

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