Introduction of the term Bank Reconciliation Statement
Provide a brief introduction of the term Bank Reconciliation Statement?
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Bank Reconciliation Statement is a statement made to settle the balances of cash book managed by the concern and pass book managed by the bank at periodical intervals. At the ending of each month entries in the cash book are contrasted with the entries in the pass book. The causes of differentiations in balances of both the books are scrutinized and then reconciliation statement is made.
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