☛ Cheques deposited into the bank but not yet collected and credited.

☛ Cheques issued but not yet presented for payment.

☛ Bank Charges.

☛ Amount collected or credited by bank on standing instructions.

☛ Amount paid or debited by the bank on standing instructions.

☛ Interest credited by bank.

☛ Interest debited by bank on overdraft.

☛ Direct payment by customers into the bank account.

☛ Dishonour of cheques or bills.

☛ Errors in recording of transactions by either the firm or the bank.