a bill for rs5500 discounted with the bank is entered in the cash book without recording the discount charge of rs 270 .. prepare BRS ... why 270 is in minus column ?? help plz :) Share with your friends Share 4 Monika Sharma answered this Thumbs-up to the answer provided by R C Gupta. 3 View Full Answer R C Gupta answered this because 270 are more in cash book than passbook or say 270 are less in passbook 14 R C Gupta answered this and if balance of cash book is given we have to do as done in passbook, so it will be a minus item. -2