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If Pass book & Cash Books Balances are showing same so are
you need to BRS ?

Answer Posted / pankaj gupta

yes, because tallying ballance in bank passbook and co's
cash book never means that all issued cheque have presented
for payment and all cheques received have cleared, because
some times differententeries of same figure shows same
balances in bank account and pass book
lets see : a cheque of rs. 1540 issued to a creditor and
the cheque not presented for payment, bank charged same
amount(rs. 1540) as bank charges and it not recorded by
company,
this transaction also reflect same balance..........

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