How do I calculate book balance, I can't find it anywhere

Is this a genuine question.

Every account has an account balance.
These balances listed will formulate a Trial Balance.
This is the book balance.
The legder (book) when the totals of all the debits will equal all the credits.
This by definition is the Double Entry System at work.

Is this a genuine question.?

Every account has an account balance.
These balances listed will formulate a Trial Balance.
This is the book balance.
The legder (book) when the totals of all the debits will equal all the credits.
This by definition is the Double Entry System at work.


Find the book balance

Bank statement August 31 $24,500
Book Balance (before adjustments)
Outstanding Checks $2,700
NSF Checks $400
Service Charge $200
Deposits in Transit $800
Interest Earned on checking account $100

Choices a. 22,600 b. 23,100 c. 24,000 d. 26,400

Find the book balance?

This should really read as follows:-

Find the Bank Account Balance in your Books.

The answer is b)

See:-

23,100.00
2,700.00
-400.00
-200.00
-800.00
100.00

24,500.00


24,500.00
______________________________________
This exercise is usually called
A BANK RECONCILIATION.