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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

TOPIC PRACTICE

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5 questions

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  1. Outwash plain
  2. Oxbow lake
  3. Sea arch
  4. Loess plain
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  1. Glacial erosion
  2. Wind abrasion
  3. Wave erosion
  4. River deposition
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  1. Because evaporation and moisture supply from the sea surface are high
  2. Because coastal areas have no air
  3. Because coastal soil is always frozen
  4. Because the sea does not contain nitrogen
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  1. Because it is colder there
  2. Because strong heating and convection are greater there
  3. Because there is no air there
  4. Because there is no ozone there
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  1. Convection
  2. Ionization
  3. Meteor burning
  4. Satellite orbiting

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