Question

Cheque deposited into Bank without recording in cash book why we deducted from passbook balance

Answer 1

It means that one transaction is not recorded in other statement.

e.g. recorded in bank passbook but not in cash book or vice-versa.

So, reconcile both you need to either consider this transaction in both statements or not take it in both statements.

If you are starting with passbook balance, then you need to deduct this cheque deposited because the cash book has no such transaction.

But, if you are starting with cash book balance, then you need to add this cheque deposited because the passbook has such transaction in additions.

Hope this helps.