Bank Reconciliation Statement (BRS)

Bank Reconciliation Statement

A Bank Reconciliation Statement is prepared on a particular date to reconcile the bank balance in the Cash Book with the balance as per the Bank Pass Book (or Bank Statement) by showing reasons for differences between the two.

In this chapter I will discuss the following topics

7.01   Meaning of a Bank Reconciliation Statement

7.02   Need and Importance of a Bank Reconciliation    Statement

7.03   Causes of Difference between Cash Book and Pass Book    Balances

7.04   Methods of Preparing a Bank Reconciliation Statement

7.05   Preparation of a Bank Reconciliation Statement

7.06   Preparation of a Bank Reconciliation Statement given as    an extract of the Cash Book as well as the Pass Book    relating to the same month

7.07   Preparation of Bank Reconciliation Statement with       Adjusted (corrected) Cash Book Balance

Bank Reconciliation Statement
Bank Reconciliation Statement
Bank Reconciliation Statement
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