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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

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  1. Anastomosing channels are separated by relatively stable, vegetated islands
  2. A braided river is always underground
  3. An anastomosing river forms only on glaciers
  4. Both form only through coastal waves

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