19 May 2008
ONE CAN ALSO START FROM BALANCE AS PER BOOKS OF ACCOUNTS . DEDUCT CQs DEPOSITED NOT CREDITED BY THE BANK. ADD CQs ISSUED AND NOT CLEARED BY BANK, INCLUDING POST DATED CHEQUES IF ANY ISSUED UNLESS ALREADY DEBITED BY BANK.
ALSO DEDUCT BANK CHARGES ETC.DEBITED BY BANK . THEN WE ARRIVE BALANCE AS PER PASS BOOK. R.V.RAO