Can a bank balance be different

Yes , Balance as per books and balance as per Bank pass book is different on a perticular day due to following reasons , that's why we have to do Bank reconciliation .

1) Cheque received by your company but not deposited in to Bank , so you made entry in the companies books but no entry in Bank pass book. ( difference)

2) Cheque issued by you to party , however party has not deposited cheque in to bank ,
balance in your books will reduced , Bank balance remain same .( difference)

3) Bank charges deducted by bank , come to know only after updating pass book , that entries you have to do.

4) Similarly Interest received from bank , come to know only after updating pass book , that entries you have to do .( difference)

5) payment directly made by party in your Bank account .

6) Due to wrong entry made in your books , clerical error , ( difference in books and pass book)

7 ) Cheque dishonored by the bank due to errors .

8)  Standing Instruction given by the company to bank for payment of Taxes , Rent , Insurance   and other expenses so entry in the bank book , no entry in your Books ( difference)

9)  Other reasons ..................

         But now days not many people issuing cheques , they make instant payment like , NIFT/ RTGS , G.pay other online payments etc difference is less between Bank balance as per books and pass book comparing in early days /years. on a particular day , so we have to do bank reconciliation

The difference can be reconciled through BRS. It is generally not possible to have any difference in bank balance after BRS preparation.