Bank reconcliation statement.
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Answer Posted / mallikarjunarao
the time lag refers to the time gap between the recording
of transactions in the cash book and pass book
a statement prepared by uncommon adustments of cash book
and pass book to find out the reasons of difference in the
balance as shown by the trader's cash book and banker's
pass book though the preparation of bank reconcliation
statement is not a pary of double entry system it is
prepared in the intrest of the management and accountant
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