State various causes of disagreement between the balances shown by the cash book and the pass book.

The disagreement between the balances shown by the cash book and the passbook is a common issue in accounting and financial record-keeping. Businesses and individuals maintain a cash book to record their cash and bank transactions, while the bank maintains a passbook (or bank statement) that records transactions from the bank's perspective. Ideally, the balances in both books should match, but discrepancies often arise due to various reasons. These differences can be temporary or permanent and may require reconciliation through a bank reconciliation statement (BRS).  

### Causes of Disagreement Between the Balances in the Cash Book and Passbook  

#### 1. Uncleared or Unpresented Cheques  
   - When a business issues a cheque to a supplier or any third party, it records the transaction in the cash book, reducing the bank balance.  
   - However, if the recipient does not present the cheque for payment immediately, the bank will not record the transaction until it is cleared.  
   - This creates a temporary difference between the two books, where the cash book shows a lower balance than the passbook.  

#### 2. Uncredited or Deposited but Not Collected Cheques  
   - When a cheque is received from a customer and deposited into the bank, it is recorded in the cash book as an increase in the bank balance.  
   - However, the bank may take some time to clear the cheque and credit the amount to the account.  
   - Until the bank clears the cheque, the passbook balance remains lower than the cash book balance.  

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