A bank statement shows a balance of $2,970.31 The check register of the account owner shows an ...

Paniculars Amuunl Balance as per passbuok $2970.31 Add Outstandlng deposn 5145193 Less : omsrandrng (heques (51500 ‘ 51000 e 5500) 54000 Miushed cash balance of bank nmemem $453.2A Moles 1) Dmslandlng depdsllrneanslne amdunlanuallyrecerved by me enmy lunar rs recorded In me enmles general ledger bul lnal dues nol appear as a (redll In (he emllles bank accuum. 5d ll rs added (0 me unadjusled balance of bank slalernemm arnve al lne adlusred balancE as per bank SKalEmem. 2) omsrandrng (heques means lndse cheques whldl have been reedrded In 079 enmres general ledger bul ll nas nor been cleared by me bank 50 n ls nor appeanng as bayrnem rn me bank slarernem. Hence, ‘77 ms case, bank balance as per passbouk wrll be grealerlnan bank balance as DErcash book. So In ordeno amve 3‘ me adlusled amoum of (ash balance as per bank, we should dedudmls from me unadjusled balanee as per Dassbouk