Session 4 - Practice: Problems in Balance as per Pass book

Session Plan : Practice: Problems in Balance as per Pass book

1️. 0–5 min: Introduce Pass Book and its relationship with the Cash Book.
2️. 5–15 min: Explain causes and effects of differences in Pass Book balance.
3️. 15–30 min: Demonstrate adjustment of Pass Book balance with examples.
4️. 30–40 min: Practice: students identify and classify common Pass Book issues.
5️. 40–45 min: Recap and discuss 5 key examination questions.

Lecture Material : (PDF, PPT)

Problems_in_Balance_as_per_Pass_Book.pptx

Learning Material (IV Quadrant Approach)

(Q1) : Text and Image based Content (PDF/Image Formats)

Problems in balance as per pass book.pdf

(Q2) : Video Based Content (Youtube)

(Q3) : Formative Assessment (Google Form/Any Other Online Quiz Platform)

(Q4) : Further Reading

Recommended Books & Texts

Accounting for Business (3rd ed) — A textbook focused on how accounting supports business decision-making and is suitable for non-specialist managers and business students. Goodreads
Accounting for Business Studies by Aneirin Owen — Integrates accounting with business & management studies, emphasising the commercial context. Routledge
Business Accounting (v.2.0) (free online text) — Covers many fundamental accounting topics; good for self-study. 2012 Books
Accounting, The Language of Business by JoAnn Wood — Openly-licensed, explains accounting as a communication tool in business. Boise State Pressbooks

Useful Online Resources

Open Textbook Library: “Accounting Principles: A Business Perspective” and others — free downloadable textbooks covering core accounting topics. Open Educational Resources
Guides listing recommended books for accounting and business: e.g., “Business Recommended Reading by Subject: Accounting”. BYU Library Guides+1
Articles on accounting fundamentals: e.g., “What Is Accounting? | Introduction to Business” explains accounting as the language of business.

Key Questions

Important Questions

What is meant by “Balance as per Pass Book”?
List any four causes of differences between the Cash Book and the Pass Book.
How do cheques deposited but not cleared affect the Pass Book balance?
What are the steps involved in adjusting the Pass Book balance for reconciliation?
Why is it important to identify and correct Pass Book errors before finalizing accounts?

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