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Subjects

Accountancy

Reconciling cash book and passbook differences

In Class 11 Accountancy, this topic explains why the balance shown by a business’s cash book may differ from the balance in the bank passbook. As part of the Bank Reconciliation Statement chapter, students study timing differences and recording issues such as unpresented cheques, deposits not yet collected, bank charges, direct credits, standing instructions, interest, and errors. They learn to identify each cause, adjust the appropriate balance, and prepare a clear bank reconciliation statement accurately.

Easy · Level 1 · 5 questions

Practice questions

01What is a plain of sand and gravel deposited by glacial meltwater called?

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Answer and explanation

02Natural raised banks along a river are formed by which process?

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03Why is water vapour usually higher in coastal areas?

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04Why is the troposphere higher over the equator?

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05When warm air rises from Earth’s surface in the troposphere, which heat-transfer process is involved?

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