In case Balance as per Cash Book is given, then we deduct Rs 100 in the Bank Reconciliation Statement. v. The credit balance of Rs.1500 on page 5 of the apss book was recorded on page 6 as the debit balance. at an reduced value. (iv) Withdrawal column of the Pass Book undercast by 100. (vi) The payment of a cheque of 350 was recorded twice in the Pass Book (vii) The Pass Book showed a credit for a cheque of … overcast means to have any increase in bank balance of cash book . (v) The credit balance of 1,500 on page 5 was recorded on page 6 as debit balance. Undercast: A forecasting error that occurs when estimating items such as future cash flows , performance levels or production. Withdrawal side of a pass book has been undercast by 100 implies that the debit (or withdrawal) side of of pass book is recorded short by Rs 100. Withdrawal column of the pass book undercast by Rs.100. Dear Student, Withdrawal side of a pass book has been undercast by 200 implies that the debit (or withdrawal) side of of pass book is recorded short by Rs 200 Hence, Rs 200 should be added to it i.e.we record it on the plus column of BRS. ‘undercast’ is a term referring to the transfer of an amount from one place to another, (whether in the same account as in balance brought forward, of between two accounts like ledger account to trading and p/l account, etc.) If given cash book debit balance Withdrawal side of pass book was undercast by 100 How to treat in BRS - 15698925 it will be also same for pass book balance. and undercast means to have decrease in the bank balance of cash book . That is, it will be recorded on the minus column.
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