Bank Reconciliation Statement
In Simple Language
(A) Meaning
Bank Reconciliation Statement Ka Matlab
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?
Errors Ka Pata Lagta Hai:
Agar Cash Book ya Bank Passbook mein galti ho, toh woh samajh mein aata hai.
Cheque Delay Samajhna:
- ·Cheques deposit ya clear hone mein agar der lagti hai toh uska pata chalta hai.
- ·Agar BRS regularly banayein, toh galti ya fraud ke chances kam hote hain.
- ·Management ko pata lagta hai ki actual balance kya hai.
Embezzlement Rokta Hai:
Correct Balance Ka Pata:
Reasons for Differences (Cause of Discrepancies)
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.
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.
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:
Reconciled Balance:
- ·Adjusted Cash Book: ₹50,000 - ₹500 + ₹2,500 = ₹52,000
- ·Adjusted Passbook: ₹48,000 + ₹10,000 = ₹58,000
Final Reconciliation:
