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1. Bank Deposits enter into the cash book but not enter into the pass book.
2.Cheques sent to the bank. but not yet cleared.
3. Withdrawals & Bank charges shows only pass book.
4. Customer directly paid into an account on behalf of the Account holder. It shows a credit balance in the records of bank pass book but it doesn't know the Customer till the date of reconciliation.
5.Bank interests on debit side of the pass book as per the banker records.
Shankar samudrala
Macherla
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