A cheque of Rs. 5,000 is issued to our customer Mohit, but Mohit has not presented for payment till the date of preparation of Bank Reconciliation Statement. When the balance as per cash book is given and we have to calculate balance as per pass book, the cheque issued of Rs. 5,000 would be

This is correct. When we had issued the cheque to Mohit, we would have decreased our balance in bank thinking that Mohit would present it for payment. But it is not presented for payment till the date of preparation of Bank Reconciliation Statement and the balance at bank is not decreased. Hence, the balance, which was decreased before is not decreased actually and we have to increase it and by which the balance at bank is increased, is to be added in the balance as per cash book.