In Class XI Accountancy, Chapter 5 covers the concept of Bank Reconciliation Statement (BRS). A Bank Reconciliation Statement is a statement prepared to reconcile the bank balance as per the cash book (company’s records) with the balance as per the bank statement (bank’s records). This chapter delves into the reasons for differences between the two balances, such as outstanding checks, deposits in transit, bank charges, interest earned, etc. It also explains the importance of reconciling these balances and the process involved in preparing a bank reconciliation statement.
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Notes Class XI Accountancy Chapter 5 Bank Reconciliation Statement
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In Class XI Accountancy, Chapter 5 covers the concept of Bank Reconciliation Statement (BRS).
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