A cheque of Rs. 10,000 is sent to bank, but not yet credited till the date of preparation of Bank Reconciliation Statement. When the balance as per pass book is given, and we have to calculate the balance as per cash book, Rs. 10,000 would be

This is correct. When the cheque of Rs. 10,000 is sent to bank, the customer increases the balance in his books. But if it is not credited till the date of preparation of Bank Reconciliation, the customer has to decrease the balance by Rs 10,000. That by which the bank balance of the customer is decreased, is to be added in the balance as per pass book.