The balance shown by bank column of cash book was Rs. 48, 000 on 31.1.98. A cheque issued worth Rs. 24, 000 on 16.1.98, was not cleared till 31.1.98. Cheque worth Rs. 10, 000 received on 20^th January, and deposited on 21.1.98, was cleared on 27.1.98. The balance as per pass book as on 31.1.98 (assuming opening balance of pass book and cash book are equal) is

 Balance as per cash Book-  Rs. 48, 000

A cheque issued worth but not cleared     (+) Rs. 24, 000 ( when it was issued the amount got subtracted from cash book but as the information provided in the question, it has not been cleared that means has not been subtracted from Pass book so it will be added again in the cash book also. )

Cheque worth Rs. 10, 000 received on 20th January, and deposited on 21.1.98, was cleared on 27.1.98  -  NO EFFECT  (for this entry both the Pass book and Cash book stands same.) 

So, 48,000 + 24,000= Rs.  72,000