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Exams - CPT

On 31-3-09 the balance of the cash book is
Rs. 7074 (credit) and balance as per bank
statement is Rs. 3159 (debit). On scrutiny it
was found that the difference was due to
cheque issued but not yet presented for
payment. The bank balance as on 31-3-09
will be shown in bank statement as ____?


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