Question

Cheques
issued but not presented for payment plus or minus

Answer 1

Cheques issued but not presentedfor the payment to the bank: When thecheques are issued for payment an entry is made on the credit side of the cash book in the bank column but the bank debit's the customer's account only when it is presented and paid by the bank.

Answer 2

in favourable balance

as per cash book  cheque issued  is plus

and as per pass book it is minus

in overdraft balance

as per cash book it is minus

and as per pass book it is plus....