Book balance example sentences

committed by the firm while recording entries in the cash book cause difference between cash book and passbook balance.As a result, the balance as per the passbook would be less than the cash book balance.committed by the bank while posting entries in the passbook also cause differences between passbook and cash book balance.Favourable bank balance as per the cash book will be less than the bank passbook balance when there are unpresented cheques for payment.When we look at the various items that normally cause the difference between the passbook balance and the cash book balance, we find a number of items, which appear only in the passbook.It may be noted that treatment of all items shall be the reverse of the above if we adjust passbook balance as the starting point.