The differences between the balance as per cash book and pass book can arise from various factors like omitted entries and uncleared cheques.
Omission of a contra entry in cash book: This occurs when a transaction is recorded in one book but not the other, leading to a discrepancy.
Cheques deposited but not yet cleared: These represent funds that have not been fully processed, causing a temporary difference in balances.
Cheques issued but not yet presented: Similar to the previous point, these are funds that have been deducted in one book but not yet reflected in the other, causing a discrepancy.
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