Session 6 - Practice: Problems in Overdraft as per Pass book

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

1️⃣ 0–5 min: Introduce the concept of overdraft and explain Pass Book balance.
2️⃣ 5–15 min: Discuss causes of differences in overdraft as per Pass Book.
3️⃣ 15–30 min: Demonstrate example adjustments and reconciliation steps.
4️⃣ 30–40 min: Practice: students identify and correct overdraft differences.
5️⃣ 40–45 min: Recap key points and review 5 important questions.

Lecture Material : (PDF, PPT)

Problems_in_Overdraft_as_per_Pass_Book.pptx

Learning Material (IV Quadrant Approach)

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

Problems in overdraft 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 “Overdraft as per Pass Book”?
Mention any four causes of differences between the Cash Book and Pass Book overdraft.
How do cheques issued but not presented affect the overdraft as per Pass Book?
What are the steps for reconciling overdraft as per Pass Book?
Why is it important to adjust overdraft balances before preparing BRS?

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