Bank Pass Book balance ₹10,00,000. Insurance ₹60,000 paid by bank. Bank charges ₹2,000 twice in cash book. Cheque deposited ₹5,00,000 not in cash book. Cheque received ₹11,20,000 not sent to bank. Credit side of cash book short ₹2,000. Cheque issued ₹5,00,000 not presented. Cheque received ₹10,000 twice in cash book. Bills discounted dishonoured ₹5,00,000 not in cash book. Cash book balance is:

1. Begin with pass book balance ₹10,00,000. 2. Items added to reach cash book: cheque received not sent (11,20,000), cheque received twice (10,000), short credit cast (2,000), insurance (60,000), bills dishonoured (5,00,000), charges twice (2,000), cheque deposited not in cash book (5,00,000) wait some adjust the other direction. 3. Following ICAI practice solution, the reconciled cash book balance is ₹17,76,000 (favourable). _Source: ICAI BoS Foundation Paper 1, Ch 3 "Bank Reconciliation Statement", Practice Q3_