The Correct Answer is Rs. 9000Solution:Bank Reconciliation StatementParticularsPlus itemsMinus itemsDebit (Favourable) balance as per cash book10000 Cheque issued but not presented for payment3000 Cheque deposited but not credited 4000Total130004000Credit (favourable) balance as per passbook9000 Bank Reconciliation Statement: This Statement is prepared to tally the Bank Balance as per the Cashbook and the Balance as per the passbook. Variation in Passbook and Cashbook arise due to several reasons like the difference in the dates of transaction and Debit/credit made by the bank, Omission of any transaction to be recorded, customer directly depositing the amount in our bank account etc. 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, it is shown in the plus items column. Cheque issued but not presented for payment: Since cheques have been issued, the entry for the same would have been passed in the cash book. Its a payment therefore the amount should have been credited from the cash book. This will decrease the balance in the cash book. Since no amount has been deducted from the bank account yet, the balance has not actually decreased. To neutralise the effect, the balance has to be increased in the cashbook which can be done by debiting the cashbook. Hence, the amount should be added by placing it in Plus Column. Cheques deposited but not credited: Since cheques have been paid 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 in 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 Column By finding the difference between the totals of the Plus & Minus Column, we arrive at balance as per the PassbookConfusion 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 Credit as per cash book is unfavourable that denotes amount withdrawn but credit as per Passbook is favourable that denotes deposit of amount in a bank account.