Question
Dividend received on shares is ____________ income.
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| Closing Capital | Drawings | Adjusted Closing Capital | Opening Capital | Profit | ||||
| ₹28,000 | + | ₹12,000 | = | - | = | ₹22,000 |
| Reasons | When Normal balance as per Cash Book is given Add /Less | When Normal balance as per Pass Book is given Add / Less | |||
| (1) | Interest credited in Pass Book only. |
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| (2) | Bank paid Insurance premium as per standing Instructions but no record in cash book. |
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| (3) | Cheque issued and dishonored. No record of Dishonoured in cash book. |
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| (4) | Bank collected and credited dividend but no record in cash book. |
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| (5) | NEFT received by bank on our account no record in cash book |
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