PROBLEMS ON CASE - 1 When Bank Balance as per Cash Book is given Illustration 1 (when bank balance as per cash book is given) On 31st March 2019, the cash book of Rajan showed a bank balance of 5000. A comparison of his Cash Book with pass book showed as follows a. Out of the cheques issued for 1400 a cheque for 3300 had been cashed, while other cheques were not presented b. Bills receivable for 1000 and 500 sent for collection had been realized but only Bills receivable of 500 was entered in the Cash Book while the other Bills receivable of 1000 was not entered C. Out of cheques for 2500 paid intobank. There was credit in the pass book for 1200 only d. Bank had debited Pass Book with 200 as bank charges, not recorded in cash book