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CCP102
CCP102
ANDHRA PRADESH
CCP102.77-78 1
Objectives :
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Recap
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What is Bank Reconciliation Statement
A statement prepared
to find out the reasons of difference
between the balance shown by
Trader’s Cash Book
Banker’s Pass Book
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Need for Bank Reconciliation Statement
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Procedure for preparation of
Bank Reconciliation Statement
By comparing the cash book and pass book, list out the
reasons for difference.
Prepare Bank reconciliation statement by taking pass
book balance as starting point and arrive at cash book
balance or vice-versa
Adjusting the differences which are affecting the
balances either by add or less to start balance
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Causes for disagreement between the
balances of Cash Book and Pass Book
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Now, we discuss about certain causes for
disagreement of cash book and pass book
balances
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Cheques deposited but not collected
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By comparing the entries in the
Cash Book and Pass Book
Cash Book shows higher balance
Pass Book shows lower balance
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Adjusting the entry in
Bank Reconciliation Statement,
if you start with
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Cheques issued but not presented for
payment
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By comparing the entries with the
Cash Book and Pass Book
Cash Book shows lower balance
Pass Book shows higher balance
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Adjusting the entry in
Bank Reconciliation Statement,
if you start with
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Cheques/Cash directly deposited by customers
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By comparing entries with the Cash Book
and Pass Book
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Adjusting the entry in Bank Reconciliation
Statement, if you start with
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Payments directly made by the Bank
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By comparing entries with the Cash Book
and Pass Book
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Adjusting the entry in
Bank Reconciliation Statement,
if you start with
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Dividends or Interest, Collected and
Credited by the Bank
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Comparing entries with the Cash Book
and Pass Book
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Adjusting the entry in
Bank Reconciliation Statement,
if you start with
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Quiz
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Bank Reconciliation Statement
is prepared by comparing balances of cash
book and pass book
True
False
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Bank Reconciliation Statement is
prepared at the
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For given Cash Book balance the find out
balance will be
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For given pass book balance, cheques
deposited but not collected should be
adjusted by
Add
Less
Debit
Credit
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Frequently asked questions
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Assignment
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Summary
We discussed about
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