🏦Bank Reconciliation Statement (BRS)
Kayi baar business de Cash Book (Bank column) aur Bank Statement (Passbook) de balance match nahi karde — BRS us farak nu explain karan wala statement hai.
❓Farak Kyu Aunda Hai
- Cheque issue kiti par abhi bank wich present nahi hoyi (outstanding cheque)
- Cheque deposit kiti par abhi clear nahi hoyi
- Bank ne charges kate par business nu abhi pata nahi
- Bank ne interest credit kiti par entry Cash Book wich nahi hoyi
- Direct debit/credit jo bank ne kiti (jaise auto-debit bill) par Cash Book update nahi
📋BRS Banan Da Tareeka
| Particulars | Amount |
|---|
| Balance as per Cash Book | 50,000 |
| Add: Cheque issued but not presented | +5,000 |
| Less: Cheque deposited but not cleared | −3,000 |
| Less: Bank charges not recorded | −200 |
| Balance as per Pass Book | 51,800 |
|---|
Institute Use: Fees online receive hondi hai — har mahine bank statement Institute de records naal match karna isi process nu practically use karda hai.