The correct answer is Rs. 2000SolutionBank Reconciliation StatementParticularsPlus itemsMinus itemsDebit (Favourable) balance as per cash book5000 Cash paid into bank not credited by bank 3000Total50003000Credit (favourable) balance as per passbook2000 Explanation of Statements:Favourable balance as per cash book: This is the balance of the amount lying in the bank account as reflected by the company's cashbook. As it is a favourable balance, Rs. 5000 is shown in the plus items column. Cash paid into bank but not credited: Since cash has been deposited into a bank, the entry for the same would have already been passed in the cash book. Its a receipt therefore the amount should have been debited in the cash book. This will increase the balance in the cash book. Since no amount has been credited to the bank account yet, the balance has not actually increased. To neutralise the effect, the balance has to be decreased from the cash book which can be done by crediting the cashbook. Hence, the amount should be subtracted by placing it in minus ColumnBy finding the difference between the totals of the Plus & Minus Column, we arrive at balance as per the Passbook i. e. , Rs 2000. Confusion PointsDebit as per cash book is favourable that denotes deposit of amount but debit as per Passbook is unfavourable that denotes withdrawal from a bank account. Credit as per cash book is unfavourable that denotes amount withdrawn but credit as per Passbook is favourable that denotes deposit of amount in a bank account.