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cash book only. When balance of the two books is being compared, thus more
chances of causing a disagreement b/w the two balances.
Dishonor of cheque: When the received cheques are deposited into bank, these
are immediately recorded in the cash book. As a result cash book balance is
increased. But the deposited cheque is dishonored due to lack of funds or due to
other reasons. Bank does not credit the amount of the depositor. As a result
disagreement b/w the two balances.
Error and omissions: If any error is committed either by the bank or by a
customer in the cash book while recording a transaction in their respective books,
it causing a disagreement b/w the two balances. The error may be:
Under cast/overcast of receipt side or payment side.
Bank charges omitted from the banks or recorded twice in the books.
Wrong carry forward of cash book balance.