Answer Posted / umakanth

IT IS THE COMPARISON BETWEEN THE CASH BOOK AND PASS BOOK.
IT IS TO MAKE TALLY OF THE CASH BOOK AND ALSOTHE PASS BOOK.
BOTH THE CASH BOOK TOTAL AND PASS BOOK TOTAL SHOULD TALLY
WITH EACH OTHER
ENTRIES WHICH APPERAR IN THE CASH BOOK DEBIT SIDE EXAMPLE;
1. BALANCE AS PER CASH BOOK.
2. CHEQUES DEPOSITED IN TO THE BAK BUT NOT CLEARED.
ENTRIES WHICH APPEAR THE CASH BOOK CREDIT SIDE.
1.CHEQUES ISSUED BUT NOT PRESENTED FOR PAYEMENT.
2. OVERDRAFT BALANCE AS PER CASH BOOK.
ENTRIES WHICH APPEAR THE PASS BOOK DEBIT SIDE
1. OVERDRAFT BALANCE AS PER PASS BOOK.
2.BANK CHARGES
3.INSURANCE ETC.
ENTRIES WHICH APPEAR IN THE CREDIT SIDE OF PASS BOOK
1.CHEQUES DIRECTLY DEPOSITED BY THE CUSTOMER
2.INTREST ON INVESTMENT.
3.INTREST ON SECURITIES.

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