what do you mean by Bank reconcilation statement
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Answer Posted / dijendra
Bank reconcilation statement explain that why there is a
difference between balance shown by the pass book and the
shown by the cash book on a particular date.
reasons:1. chq issued but not yet presented for payment
2. chq paid into bank but not yet cleared
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4. Calculate the following from the particulars given below: i) Material Cost Variance ii) Material Price Variance iii) Material Usage Variance iv) Material Mix Variance v) Material Yield Variance Material Standard Actual Qty kgs. Price Rs Value Rs. Qty kgs. Price Rs Value Rs A 50 4 200 40 5 200 B 30 6 180 30 6 180 C 20 3 60 30 3 90 100 440 100 470 Loss 20 ----- 30 ----- 80 440 70 470
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