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⟩ List the reasons which cause pass book of the bank and your bank book not tally?

★ Cheques deposited into the bank but not yet collected

★ Cheques issued but not yet presented for payment

★ Bank charges

★ Amount collected by bank on standing instructions of the concern.

★ Amount paid by the bank on standing instructions of the concern.

★ Interest debited by the bank

★ Interest credited by the bank

★ Direct payment by customers into the bank account

★ Dishonour of cheques

★ Clerical errors

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