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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.

Hard · Level 1 · 1 questions

Practice questions

01What is the main difference between an anastomosing river and a braided river?

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Answer and explanation

Correct answer: A. Anastomosing channels are separated by relatively stable, vegetated islands

Both river types divide into several channels, but their separating surfaces differ. Anastomosing channels are commonly divided by relatively stable, often vegetated islands and may migrate less frequently. Braided channels are separated mainly by unstable sediment bars that are repeatedly eroded and rebuilt. Thus option A states the key distinction; the other choices incorrectly invoke underground flow, glaciers, or waves.

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Reconciling cash book and passbook differences

Practice questions

01What is the main difference between an anastomosing river and a braided river?अनास्तोमोसिंग नदी और ब्रेडेड नदी में मुख्य अंतर क्या है?

Analytics choices

01What is the main difference between an anastomosing river and a braided river?