what is mean by bank reconciliation?

Answer Posted / surbhi agarwal

tallying bank column of our cash book with that of bank
statement and the transaction which are found differ from
bank statement are corrected by reversing it. it
consist "cheque issued bt not presented for payment","
cheque deposited in bank bt not cleared" and many other
transaction. our main motive is to match our bank column
with the balance actually available in our bank account.

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