1.

Un-Presented Cheques / Outstanding Cheques/ Un

paid Cheques:-
Un-presented cheques are those cheques which are issued for the
payment, but are not presented for the payment to the Bank yet.
Treatment :- Less from Bank Statement
2. Un credited Cheques/Un cleared cheques:-
These cheques are those cheques which we receive from our
customers and they are also deposited into bank, but due to any
reason they are not credited by the Bank

Treatment :- Add in Bank Statement

3. Bank service Charges/ Mark up Charges / Dishonored

cheque/Notes or Bills Paid by the bank on behalf of the
firm/any amount debited by Bank on account of
Interest,leasing cheques /or any amount debited by
Bank:-
Treatment :- Less from Cash Book BB

4. Interest / mark up/ bank profit/credited by bank/ any

amount credited by the bank on account of dividend
collection, Direct deposit by a customer,/Notes or bills
received on behalf of the firm or any amount credited
by Bank.

Treatment :- Add in Cash Book BB

5.Posting Errors:-
a) When a payment is made, but it is
recorded in any of the books(Cash Book
or Bank Statement) with more than
actual amount.

Treatment :- Add the difference

b) When a payment is made, but it is

recorded in any of the books(Cash Book
or Bank Statement) with Less than actual
amount.

Treatment :- Less the difference

c) When a Payment is received, but it is

recorded in any of the books(Cash Book
or Bank Statement) with more than
actual amount.
Treatment :- Less the difference
 d) When a Payment is received, but it is
recorded in any of the books(Cash Book
or Bank Statement) with Less than actual
amount.

Treatment :- Add the difference

6. The Bank made the payment but by mistake

it is charged to the firm’s account:-

Treatment :- Add in Bank Statement

7.The Bank received the payment from any

other firm, but by mistake it is added to the
firm’s account:-

Treatment :- Less from Bank Statement

8.The firm received the payment, but by

mistake it is recorded in payment side in
cash book

Treatment :- Add in Cash Book with Double amount

 9.The firm made the payment the payment,
but by mistake it is recorded on the receipt
side of cash book

Treatment :- Less from Cash Book with Double amount

******BEST OF LUCK*****