1.Cheque issued and entered in the cash book, but not presented for payment.

2. Cheque deposited into the bank for collection and entered in the cash book,
but not collected and credited by the bank.
3.Cheque received from a customer and entered in the cash book. but not
deposited into bank for collection.
4.Cheque issued and entered in the cash book, but dis- honoured by the bank
and so, not entered in the pass book.
5. Cheque deposited into bank for collection and entered in the cash book, but
dishonoured, and so, not collected and not entered in the pass book.
6.Cheque deposited into bank for collection, but not entered in the cash book.
7.Cheque or bill receivable sent to bank for collection and credited in the pass
book on the date of depo sit, but subsequently dishonoured and debited in the
pass book, but, not entered in the cash book.
8. Bill or cheque discounted with the bank dishonoured and debited to
customer's account in the pass book, but not entered in the cash book.
9. Direct payment into customer's recorded bank account by a third party
entered in the pass book, but not entered in the cash book.
10. Payment by the bank on behalf of the customer debited in the pass book, but
not entered in the cash book.