What are the reasons why cash book balance doesn’t agree with bank statement balance?

Direct debits

Direct Credits

Bank Giros

Unpresented chqs

UnCredited chq

The main reasons are:-

Cheques issued by us but not presented in the bank.

Cheques received by us but not deposited in the bank.

The cash book does not agree to the bank statement because of;

Bank charges

Direct debits

Overdraft interest

Unpresented cheques

Unbanked receipts

for example nothing reelected in banks same month or next month 

if you are expecting  a cash receivable (10/31) and doesn't reelected in bank account statement and you 

can entry the amount in your books and it will considered as outstanding amount