Answer Posted / rakesh
Bank reconciliation statement is a statement shwoing all
kind of differences between the bank balance as per pass
book as well cash book.
Actually we maintain cash book and pass book maintained by
the bank for ex:cheque issued but not credited if u take
example like this in the bank pass book the sum is showing
as credited and where as the in our cash book we forgot to
make the entry for thsi purpose of making reconcilation we
need to prepare the bank reconciliation statement.
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