State any four causes of difference of bank balance as shown by Cash B

1.	State any four causes of difference of bank balance as shown by Cash Book and Pass Book.
Answer» Causes of difference between Bank balance as shown by Cash Book and Pass Book: (i) Cheques issued by the bank but not yet presented. (ii) Cheques paid into bank but not yet collected. (iii) Amount directly deposited by customers into bank. (iv) Direct debit by bank on behalf of customers. (v) Interest and Dividend collected by bank. (vi) Bank charges debited by bank in Pass Book.

State any four causes of difference of bank balance as shown by Cash Book and Pass Book.

Answer»

Causes of difference between Bank balance as shown by Cash Book and Pass Book:

(i) Cheques issued by the bank but not yet presented.

(ii) Cheques paid into bank but not yet collected.

(iii) Amount directly deposited by customers into bank.

(iv) Direct debit by bank on behalf of customers.

(v) Interest and Dividend collected by bank.

(vi) Bank charges debited by bank in Pass Book.

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State any four causes of difference of bank balance as shown by Cash Book and Pass Book.

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