Bank Reconciliation Statement
In
Simple Language
Bank Reconciliation Statement
(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.
- 1.Cheque Delay Samajhna:
- ·Cheques deposit ya
clear hone mein agar der lagti hai toh uska pata chalta hai.
- 2.Embezzlement Rokta Hai:
- ·Agar BRS regularly
banayein, toh galti ya fraud ke chances kam hote hain.
- 3.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 |
Bank
Reconciliation Statement (BRS) - Detailed Hinglish Explanation
Bank Reconciliation
Statement ek accounting process hai jisme hum apneCash BookaurBank Passbook
(ya Bank Statement)ke balances ko compare karte hain. Agar dono
mein difference ho toh uska reason samajhte hain aur adjustment karte hain.
Bank
Passbook aur Cash Book Mein Difference Kyun Hota Hai?
1.Time Gap (Timing Difference)
- ·Cheque Issued but not Presented: Jab hum kisi ko cheque dete hain toh woh Cash Book mein
turant record hota hai, lekin bank tab tak record nahi karta jab tak woh cheque
clear nahi hota.
- ·Cheque Deposited but not Cleared: Jab hum cheque deposit karte hain toh woh Cash Book
mein turant dikhta hai, lekin bank tab tak nahi dikhata jab tak woh clear nahi
hota.
2.Transactions Bank Ke Dwara Record Hona
- ·Bank Charges:
Bank apne charges automatically deduct kar leta hai, lekin hum usse tabhi
record karte hain jab statement milta hai.
- ·Interest Credited:
Bank kabhi interest credit karta hai jo humare Cash Book mein tabhi aata hai
jab hum usse record karte hain.
- ·Direct Deposit by Customer:
Agar kisi customer ne directly bank mein payment kiya, toh woh tabhi dikhega
jab hum Bank Statement check karenge.
3.Errors
- ·Cash Book Errors:
Jaise galat entry karna, amount galat likhna.
- ·Bank Errors:
Bank ka kisi aur account mein entry kar dena ya galat amount record karna.
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
- ·Humne ₹10,000 ka
cheque issue kiya hai, lekin woh bank ke paas abhi tak present nahi hua.
- ·Effect: Cash Book
balance kam dikhata hai, lekin Passbook mein abhi record nahi hua.
2.Bank Charges
- ·Bank ne ₹500 ka
charge deduct kiya, lekin humne usse record nahi kiya.
- ·Effect: Passbook
balance kam dikhata hai.
3.Cheque Deposited but not Cleared
- ·Humne ₹5,000 ka
cheque deposit kiya, lekin woh abhi clear nahi hua.
- ·Effect: 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
In
Simple Language
Bank Reconciliation Statement
(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.
- 1.Cheque Delay Samajhna:
- ·Cheques deposit ya
clear hone mein agar der lagti hai toh uska pata chalta hai.
- 2.Embezzlement Rokta Hai:
- ·Agar BRS regularly
banayein, toh galti ya fraud ke chances kam hote hain.
- 3.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 |
Bank
Reconciliation Statement (BRS) - Detailed Hinglish Explanation
Bank Reconciliation
Statement ek accounting process hai jisme hum apneCash BookaurBank Passbook
(ya Bank Statement)ke balances ko compare karte hain. Agar dono
mein difference ho toh uska reason samajhte hain aur adjustment karte hain.
Bank
Passbook aur Cash Book Mein Difference Kyun Hota Hai?
1.Time Gap (Timing Difference)
- ·Cheque Issued but not Presented: Jab hum kisi ko cheque dete hain toh woh Cash Book mein
turant record hota hai, lekin bank tab tak record nahi karta jab tak woh cheque
clear nahi hota.
- ·Cheque Deposited but not Cleared: Jab hum cheque deposit karte hain toh woh Cash Book
mein turant dikhta hai, lekin bank tab tak nahi dikhata jab tak woh clear nahi
hota.
2.Transactions Bank Ke Dwara Record Hona
- ·Bank Charges:
Bank apne charges automatically deduct kar leta hai, lekin hum usse tabhi
record karte hain jab statement milta hai.
- ·Interest Credited:
Bank kabhi interest credit karta hai jo humare Cash Book mein tabhi aata hai
jab hum usse record karte hain.
- ·Direct Deposit by Customer:
Agar kisi customer ne directly bank mein payment kiya, toh woh tabhi dikhega
jab hum Bank Statement check karenge.
3.Errors
- ·Cash Book Errors:
Jaise galat entry karna, amount galat likhna.
- ·Bank Errors:
Bank ka kisi aur account mein entry kar dena ya galat amount record karna.
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
- ·Humne ₹10,000 ka
cheque issue kiya hai, lekin woh bank ke paas abhi tak present nahi hua.
- ·Effect: Cash Book
balance kam dikhata hai, lekin Passbook mein abhi record nahi hua.
2.Bank Charges
- ·Bank ne ₹500 ka
charge deduct kiya, lekin humne usse record nahi kiya.
- ·Effect: Passbook
balance kam dikhata hai.
3.Cheque Deposited but not Cleared
- ·Humne ₹5,000 ka
cheque deposit kiya, lekin woh abhi clear nahi hua.
- ·Effect: 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!
