the dabit balance as per of cash book of ramesh was 7500 .the following difference were found out on 31.3.2011.by totaling it with pass book

the cheaque for 1000 was sent to bank for the collection on 25 march but the cheaque of 250 were collected on 3rd april 2011.

A cheaque was given to sohan of 500 but it was not persented for payment .

The dividend of 500 was collected by the bank but it was not recorded in cash book .

rs 100 was debited as intrest by the bank and a customer deposited 500 in the bank directly .preare BRS .

Dr. Balance as per cash book 7,500

Less:Cheque deposited but not collected 250

Add:Dividend collected by bank 500

Add:Directly deposited by customer 500

Add:Cheque given to Sohan but not presented for payment 500

Less:Interest debited by the bank 100

Cr. Balance as per pass book 8,650