Question
Assertion (A) : When the cheques are not presented for payment, favourable
balance as per the cash book is less than that of the pass book.
Reason (R) : If an entry of payment has been recorded in the pass book but not in the cash book, then the balance of pass book will be less than of cash book.
balance as per the cash book is less than that of the pass book.
Reason (R) : If an entry of payment has been recorded in the pass book but not in the cash book, then the balance of pass book will be less than of cash book.