Cash book balance is ₹50,000 debit. Only difference: cheques issued ₹60,000 not presented. Pass book balance is:

1. Start with cash book debit balance ₹50,000. 2. Cheques issued reduced the cash book but the bank has not yet debited them in the pass book. 3. Add ₹60,000 to the cash book balance to reach pass book balance: 50,000 + 60,000 = ₹1,10,000. 4. Pass book credit balance = ₹1,10,000 (favourable). _Source: ICAI BoS Foundation Paper 1, Ch 3 "Bank Reconciliation Statement", Practice Q5_