Out of total cheques amounting to rs. 45000 drawn , cheques amounting rs.7500 were presented in June 1994, cheque amounting to rs. 18000 were presented in July 1994 and rest have not been presented so far.

Umang, since, in this question,  neither the information regarding the month in which BRS prepared is given nor the starting balance is given, so we assume that BRS is prepared on June 30, 1994, and starting balance is Credit balance as per Pass Book.
According to this, Cheques issued but not yet presented amounted to Rs 37,500 (45,000 - 7,500) will be deducted because these are issued by the organisation but not yet presented by the customer. 

I hope this will help you. 

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