Bank Reconciliation Statement (11th CBSE Accounts)

Language: Hindi and English

Instructors: Udayan Kachchhy

Max Viewing Hours: 3 Hours

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Bank Reconciliation Statement

In the current scenario, bank services are very important and necessary for any trade or business. Generally a trader or businessman opens a current account in the bank. As well as to record the transactions with bank, a trader opens a 'bank account' in the books of accounts or keeps a 'bank column' in two or three columnar cash book. Generally, on a particular date, the balance as per the bank column of cashbook should be equal to the balance as per passbook. But in most cases balance as per cashbook and passbook are not equal, then it is necessary to find out the reasons of difference and to reconcile the difference on the basis of these two books, i.e cashbook and passbook. Such type of work is done by preparing a bank reconciliation statement.

  • Meaning of Bank Reconciliation Statement
  • Need and Importance of Bank Reconciliation Statement
  • Reasons for Difference between Balance as per Cash Book and Pass Book
  • Method of Preparing Bank Reconciliation Statement
  • Presentation of Bank Reconciliation Statement
  • Preparation of Bank Reconciliation Statement from Corrected (Adjusted) Cash Book Balance

Topics are covered by Prof. Udayan Kachchhy.

Course Curriculum

Lecture 1
11th CBSE BRS Lec 1
11th_CBSE_Account_Ch-12_BRS
Lecture 2
11th CBSE BRS Lec 2
11th CBSE BRS Lec 2 (B)
11th CBSE BRS Lec 2 (C)
Lecture 3
11th CBSE Ch 12 BRS Lec 3

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