BRS is comparison of Cash book and bank stmt (pass book).
We have to reconcile the bank stmt with our cash book for
the specific period. It contain opening balance, deposit,
payments & Bank charges /Interest.
brs is bank reconcilation statement bank pass and form cash book compared to the for the year ended pass book credit side deposit and recipts pass book debit side withdrawal and payment this balance equal to cash book statement
EX:pass book dr 200000 cr 140000
in cashbook posted 140000 dr its deposits 200000cr in cash book is payment EX:X
What is the different between each of the following.
a) ordinary shares and preference shares
b) called and uncalled capital
c) bearer debentures and convertible notes
d) floating charge and specific charge