Bank Reconciliation Statement
Bank Reconciliation Statement (BRS)
Bank
Reconciliation Statement (BRS) ek statement hai jo hum apneCash BookaurBank Passbook/Statementke balance ko match karne ke liye
banate hain. Yeh statement un entries ka reason batata hai jo in dono balances
mein difference laati hain.
Kyun Zarurat Padti Hai BRS Ki?
1.Errors Ka Pata Lagta Hai:
Agar Cash Book ya Bank Passbook mein galti ho, toh woh samajh mein aata hai.
2.Cheque Delay Samajhna:
Cheques deposit ya clear hone mein agar der lagti hai toh uska pata chalta hai.
3.Embezzlement Rokta Hai:
Agar BRS regularly banayein, toh galti ya fraud ke chances kam hote hain.
4.Correct Balance Ka Pata:
Management ko pata lagta hai ki actual balance kya hai.
Reasons for Differences (Cause of Discrepancies)
1.
Timing Difference
- Cheque Issued But Not Presented:
Jaise humne ek cheque diya 27 Jan ko, lekin woh bank ke paas 31 Jan ke
baad gaya toh Cash Book aur Passbook ka balance alag hoga.
- Cheque Deposited But Not Cleared:
Agar humne ek cheque deposit kiya 29 Jan ko, lekin woh bank ne 1 Feb ko
clear kiya, toh difference hoga.
2.
Bank Recorded Transactions
- Interest Credited:
Bank ne interest diya, lekin humne usse abhi tak record nahi kiya.
- Bank Charges Debited:
Bank ne charges kaat liye, par humne record nahi kiya.
- Direct Deposit by Customer:
Kisi customer ne bank account mein direct payment kiya, lekin hume pata
nahi.
3.
Errors
- Recording Errors:
Jaise humne Rs. 500 ko Rs. 5,000 likh diya, ya bank ne galat entry kar di.
Example with Table
Scenario
- Cash
Book ka Balance: ₹50,000
- Passbook
ka Balance: ₹48,000
Differences:
Reason | Effect on Cash Book | Effect on Passbook | Amount (₹) | Adjustment |
Cheque Issued but Not Presented | - | - | 10,000 | Add
in Passbook |
Bank Charges Debited | - | - | 500 | Subtract in Cash Book |
Interest Credited by Bank | + | + | 2,500 | Add
in Cash Book |
Reconciled
Balance:
- Adjusted
Cash Book: ₹50,000 - ₹500 + ₹2,500 = ₹52,000
- Adjusted
Passbook: ₹48,000 + ₹10,000 = ₹58,000
Final
Reconciliation:
Particulars | Amount (₹) |
Closing Cash Book Balance | ₹50,000 |
Add: Cheque Issued Not Presented | ₹10,000 |
Less: Bank Charges | ₹500 |
Add: Interest Credited | ₹2,500 |
Final Reconciled Balance | ₹52,000 |
Practical
Example ke Saath Samjhein
Scenario:
- Cash
Book ka Balance: ₹75,000
- Bank
Passbook ka Balance: ₹70,000
Details of Differences:
1.Cheque Issued but not Presented
oHumne ₹10,000 ka cheque issue kiya
hai, lekin woh bank ke paas abhi tak present nahi hua.
oEffect: Cash Book balance kam dikhata
hai, lekin Passbook mein abhi record nahi hua.
2.Bank Charges
oBank ne ₹500 ka charge deduct kiya,
lekin humne usse record nahi kiya.
oEffect: Passbook balance kam dikhata
hai.
3.Cheque Deposited but not Cleared
oHumne ₹5,000 ka cheque deposit kiya,
lekin woh abhi clear nahi hua.
oEffect: Cash Book mein balance zyada
dikh raha hai.
Adjustment Table:
Reason | Effect on Cash Book | Effect on Passbook | Adjustment (₹) |
Cheque Issued but not Presented | - | Add | ₹10,000 |
Bank
Charges | Subtract | - | ₹500 |
Cheque Deposited but not Cleared | Add | - | ₹5,000 |
Reconciled
Balance Calculation:
Cash Book Adjustment:
- Opening
Cash Book Balance: ₹75,000
- Add:
Cheque Deposited but not Cleared: ₹5,000
- Less:
Bank Charges: ₹500
Adjusted Cash Book Balance:
₹79,500
Passbook Adjustment:
- Opening
Passbook Balance: ₹70,000
- Add:
Cheque Issued but not Presented: ₹10,000
Adjusted Passbook Balance:
₹80,000
Reconciliation
Statement:
Particulars | Amount (₹) |
Opening Cash Book Balance | ₹75,000 |
Add: Cheque Deposited Not Cleared | ₹5,000 |
Less: Bank Charges | ₹500 |
Adjusted Cash Book Balance | ₹79,500 |
| |
Opening Passbook Balance | ₹70,000 |
Add: Cheque Issued Not Presented | ₹10,000 |
Adjusted Passbook Balance | ₹80,000 |
Final
Note:
Reconciliation
se hum samajh paate hain ki actual bank balance kya hai aur agar koi galti ya
omission hai toh usse correct karte hain. Aap kisi aur example ya topic mein
help chahte hain toh zaroor poochhiye!
Bank Reconciliation Statement
Bank Reconciliation Statement (BRS)
Bank
Reconciliation Statement (BRS) ek statement hai jo hum apneCash BookaurBank Passbook/Statementke balance ko match karne ke liye
banate hain. Yeh statement un entries ka reason batata hai jo in dono balances
mein difference laati hain.
Kyun Zarurat Padti Hai BRS Ki?
1.Errors Ka Pata Lagta Hai:
Agar Cash Book ya Bank Passbook mein galti ho, toh woh samajh mein aata hai.
2.Cheque Delay Samajhna:
Cheques deposit ya clear hone mein agar der lagti hai toh uska pata chalta hai.
3.Embezzlement Rokta Hai:
Agar BRS regularly banayein, toh galti ya fraud ke chances kam hote hain.
4.Correct Balance Ka Pata:
Management ko pata lagta hai ki actual balance kya hai.
Reasons for Differences (Cause of Discrepancies)
1.
Timing Difference
- Cheque Issued But Not Presented:
Jaise humne ek cheque diya 27 Jan ko, lekin woh bank ke paas 31 Jan ke
baad gaya toh Cash Book aur Passbook ka balance alag hoga.
- Cheque Deposited But Not Cleared:
Agar humne ek cheque deposit kiya 29 Jan ko, lekin woh bank ne 1 Feb ko
clear kiya, toh difference hoga.
2.
Bank Recorded Transactions
- Interest Credited:
Bank ne interest diya, lekin humne usse abhi tak record nahi kiya.
- Bank Charges Debited:
Bank ne charges kaat liye, par humne record nahi kiya.
- Direct Deposit by Customer:
Kisi customer ne bank account mein direct payment kiya, lekin hume pata
nahi.
3.
Errors
- Recording Errors:
Jaise humne Rs. 500 ko Rs. 5,000 likh diya, ya bank ne galat entry kar di.
Example with Table
Scenario
- Cash
Book ka Balance: ₹50,000
- Passbook
ka Balance: ₹48,000
Differences:
Reason | Effect on Cash Book | Effect on Passbook | Amount (₹) | Adjustment |
Cheque Issued but Not Presented | - | - | 10,000 | Add
in Passbook |
Bank Charges Debited | - | - | 500 | Subtract in Cash Book |
Interest Credited by Bank | + | + | 2,500 | Add
in Cash Book |
Reconciled
Balance:
- Adjusted
Cash Book: ₹50,000 - ₹500 + ₹2,500 = ₹52,000
- Adjusted
Passbook: ₹48,000 + ₹10,000 = ₹58,000
Final
Reconciliation:
Particulars | Amount (₹) |
Closing Cash Book Balance | ₹50,000 |
Add: Cheque Issued Not Presented | ₹10,000 |
Less: Bank Charges | ₹500 |
Add: Interest Credited | ₹2,500 |
Final Reconciled Balance | ₹52,000 |
Practical
Example ke Saath Samjhein
Scenario:
- Cash
Book ka Balance: ₹75,000
- Bank
Passbook ka Balance: ₹70,000
Details of Differences:
1.Cheque Issued but not Presented
oHumne ₹10,000 ka cheque issue kiya
hai, lekin woh bank ke paas abhi tak present nahi hua.
oEffect: Cash Book balance kam dikhata
hai, lekin Passbook mein abhi record nahi hua.
2.Bank Charges
oBank ne ₹500 ka charge deduct kiya,
lekin humne usse record nahi kiya.
oEffect: Passbook balance kam dikhata
hai.
3.Cheque Deposited but not Cleared
oHumne ₹5,000 ka cheque deposit kiya,
lekin woh abhi clear nahi hua.
oEffect: Cash Book mein balance zyada
dikh raha hai.
Adjustment Table:
Reason | Effect on Cash Book | Effect on Passbook | Adjustment (₹) |
Cheque Issued but not Presented | - | Add | ₹10,000 |
Bank
Charges | Subtract | - | ₹500 |
Cheque Deposited but not Cleared | Add | - | ₹5,000 |
Reconciled
Balance Calculation:
Cash Book Adjustment:
- Opening
Cash Book Balance: ₹75,000
- Add:
Cheque Deposited but not Cleared: ₹5,000
- Less:
Bank Charges: ₹500
Adjusted Cash Book Balance:
₹79,500
Passbook Adjustment:
- Opening
Passbook Balance: ₹70,000
- Add:
Cheque Issued but not Presented: ₹10,000
Adjusted Passbook Balance:
₹80,000
Reconciliation
Statement:
Particulars | Amount (₹) |
Opening Cash Book Balance | ₹75,000 |
Add: Cheque Deposited Not Cleared | ₹5,000 |
Less: Bank Charges | ₹500 |
Adjusted Cash Book Balance | ₹79,500 |
| |
Opening Passbook Balance | ₹70,000 |
Add: Cheque Issued Not Presented | ₹10,000 |
Adjusted Passbook Balance | ₹80,000 |
Final
Note:
Reconciliation
se hum samajh paate hain ki actual bank balance kya hai aur agar koi galti ya
omission hai toh usse correct karte hain. Aap kisi aur example ya topic mein
help chahte hain toh zaroor poochhiye!