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Bank reconciliation statement key points

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Dr. Trilok Kumar Jain
Dr. Trilok Kumar Jain

The document discusses a bank reconciliation statement and reasons for differences between bank balances according to a passbook versus a firm's own bank account records. It explains that discrepancies can arise due to cheques being issued but not deposited, deposited but not cleared, fees charged by the bank, or errors. The document also describes an online program called AFTERSCHOOL that provides free, comprehensive social entrepreneurship training.

Économie & financeBusiness
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Bank Reconciliation Statement AFTERSCHO ☻ OL – DEVELOPING CHANGE MAKERS CENTRE FOR SOCIAL ENTREPRENEURSHIP PGPSE PROGRAMME – World’ Most Comprehensive programme in social entrepreneurship & spiritual entrepreneurship OPEN FOR ALL FREE FOR ALL www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
Bank Reconciliation Statement Dr. T.K. Jain. AFTERSCHO ☺ OL Centre for social entrepreneurship Bikaner M: 9414430763 [email_address] www.afterschool.tk , www.afterschoool.tk www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
What is bank reconciliation statement? ,[object Object]
Reasons for differences between bank pass book and bank account maintained by the firm… ,[object Object],[object Object],[object Object],[object Object],[object Object]
If you deposit a cheque of Rs. 10000 in the firm XYZ’s account, but the bank gives no intimation to the firm. What will be the impact? ,[object Object],[object Object],[object Object]
Cheques issued but not yet presented for payment ,[object Object],[object Object]
Interest allowed by the bank – what will be the impact… ,[object Object]
Direct payment by customers into bank ,[object Object]
Interest on investment received by the bank ,[object Object]
Dividend on shares collected by the bank ,[object Object]
Rebate on bills retired under rebate through the bank but full amount entered in the cash book - ,[object Object]
Any wrong entry on Cr. side of the pass book ,[object Object]
About AFTERSCHO☺OL ,[object Object],[object Object],[object Object],[object Object]
Branches of AFTERSCHO☺OL ,[object Object],[object Object],[object Object]
Workshop on social entrepreneurship ,[object Object],[object Object]
FREE ONLINE PROGRAMME ,[object Object],[object Object],[object Object],[object Object],[object Object]
100% placement / entrepreneurship ,[object Object],[object Object]
Pursue professional courses along with PGPSE ,[object Object],[object Object]

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Bank reconciliation statement key points

  • 1. Bank Reconciliation Statement AFTERSCHO ☻ OL – DEVELOPING CHANGE MAKERS CENTRE FOR SOCIAL ENTREPRENEURSHIP PGPSE PROGRAMME – World’ Most Comprehensive programme in social entrepreneurship & spiritual entrepreneurship OPEN FOR ALL FREE FOR ALL www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
  • 2. Bank Reconciliation Statement Dr. T.K. Jain. AFTERSCHO ☺ OL Centre for social entrepreneurship Bikaner M: 9414430763 [email_address] www.afterschool.tk , www.afterschoool.tk www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
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