February 26, 2019

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Bank Reconciliation Statement

Bank Reconciliation Statement


 “Bank Reconciliation Statement is the statement which reconciles the bank balance as per the cash book with the balance as per the bank pass book, by showing all causes of differences between the two.

  • Causes of disagreement between the balances of cash book and pass book.
  1. Timing difference on recording of transactions.
  2. Error in Cash Book.
  3. Error in Pass Book.

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