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Bank Reconciliation Statement

Accounts · Chapter 8 · 4. Bank Reconciliation Statement

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Topics 4

  1. Need for reconciliation; causes of difference between cash book and pass book balances
  2. Preparing a BRS from a given cash book or pass book balance or overdraft
  3. Preparing a BRS from extracts of the cash book and the pass book
  4. Amended (adjusted) cash book followed by a BRS