PPT : Bank Reconciliation Statement CA Foundation Notes | EduRev

Accountancy Class 11

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CA Foundation : PPT : Bank Reconciliation Statement CA Foundation Notes | EduRev

 Page 1


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
Page 2


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
Meaning 
7/12/2013 WWW.CAPANKAJG
OEL.COM 
2 
Page 3


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
Meaning 
7/12/2013 WWW.CAPANKAJG
OEL.COM 
2 
7/12/2013 
WWW.CAPANKAJGOEL.CO
M 
3 
Page 4


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
Meaning 
7/12/2013 WWW.CAPANKAJG
OEL.COM 
2 
7/12/2013 
WWW.CAPANKAJGOEL.CO
M 
3 
Bank Reconciliation Statement  
Strictly speaking there should be no difference in 
Cash Book(Bank Column) and Pass book(BANK 
STATEMENT).  .  
However on a particular date it is possible that 
balances on both the books do not tally. 
After finding the reasons for non agreement of the 
bank balances efforts are made to reconcile. This 
statement is prepared in the form of BRS.  
Page 5


Bank Reconciliation Statement  
CPT Section A- Fundamentals of Accounting 
Chapter 3 
 CA. Pankaj Goel 
Meaning 
7/12/2013 WWW.CAPANKAJG
OEL.COM 
2 
7/12/2013 
WWW.CAPANKAJGOEL.CO
M 
3 
Bank Reconciliation Statement  
Strictly speaking there should be no difference in 
Cash Book(Bank Column) and Pass book(BANK 
STATEMENT).  .  
However on a particular date it is possible that 
balances on both the books do not tally. 
After finding the reasons for non agreement of the 
bank balances efforts are made to reconcile. This 
statement is prepared in the form of BRS.  
Importance of BRS 
Errors which may have been committed  
Undue delay in clearance of cheques 
Discourages staff from embezzlement  
Read More
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