What are the reasons which cause pass book of the bank and your bank book not tally?

As a matter of fact, all what you have mentioned in your question, can cause pass book of the bank.

all of choose the best is the Answer.,every point affect on both of side but varions site (Bank Reconcilation means to tally to the amount both book)

• Direct payment by customers into the bank account

is my one of the best answer..

Becouse some customer pay on cheque , direct cash deposit  ,wire transfer , Tele tranferbut not inform to the conser person/company is on the problems to face Bank Reconcilation