Multiple choice

Difference in Bank Balance as per Pass Book and Cash Book may arise on account of

  1. cheque issued but not presented

  2. cheque issued but dishonoured

  3. cheque deposited and credited by bank

  4. Both (1) and (2)
Reveal answer Fill a bubble to check yourself
D Correct answer
Explanation

The first two entries create a difference between the entries made in cash book and the entries made by the bank. The third entry where the cheques have been deposited by the customer is added in the cash book and credited by bank, i.e. added in the pass book. So, this entry will not show any difference. 

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