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Format of BRS

The bank reconciliation statement reconciles the bank balance according to the cash book to the bank balance in the pass book. Amounts that increase the cash book balance include outstanding checks, interest credited in the pass book but not recorded, and deposits made directly to the bank. Amounts that decrease the cash book balance include uncleared deposits, bank charges, and checks recorded but not deposited. Performing the reconciliation determines the accurate bank balance.

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18K views1 page

Format of BRS

The bank reconciliation statement reconciles the bank balance according to the cash book to the bank balance in the pass book. Amounts that increase the cash book balance include outstanding checks, interest credited in the pass book but not recorded, and deposits made directly to the bank. Amounts that decrease the cash book balance include uncleared deposits, bank charges, and checks recorded but not deposited. Performing the reconciliation determines the accurate bank balance.

Uploaded by

soundarpandiyan
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOC, PDF, TXT or read online on Scribd
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BANK RECONCILIATION STATEMENT AS ON (FOR FAVOURABLE BALANCE)

Particulars Amount in Amount in


(Rs.) (Rs.)
Bank balance as per cash book Xxxx

Add : Cheques issued but not presented for payment Xxxx


Interest credited in the pass book but not Xxxx
entered in the cash book
Deposit made by outsiders directly into the Xxxx
bank book of the customer without his knowledge
Wrong credit made in the pass book by the bank Xxxx
-------- Xxxxx

Less: Cheques deposited but not yet credited Xxxx


Bank charges debited in the pass book but not entered Xxxx
in the cash book
Payment of rent, taxes, insurance premium and other Xxxx
recurring charges by the bank and debited in the pass
book alone
Cheques and bills dishonoured not entered in the cash Xxxx
book
Cheques entered into cash book but not deposited with Xxxx
the bank
Wrong debit made in the pass book by the bank Xxxx
-------- Xxxxx

Bank Balance as per Pass book Xxxxx

If we start with the bank balance as per pass book the above
procedure is to be reversed to arrive at the cash book
balance. In other words, all the items which have been
added in the first case have to be deducted now and vice
versa

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