Complete Concept of Differences | Bank Reconciliation Statement - 2 | Class 11 | Accounts

In this video CA Parag Gupta Sir (RKG Institute) will be discussing Bank Reconciliation Statement chapter covering reasons for difference between cash book & Passbook i.e. timing differences, transactions and errors.


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00:00 SUPER THANKS :)
02:47 PRECAP Lecture 1
06:05 Reasons for Difference in cashbook & passbook
09:15 Cheque issued but not presented
15:56 Cheque deposited but not cleared
22:24 Interest credited by Bank
26:15 Bank Charges or Interest charged by bank
29:10 Interest collected or Dividend collected
31:53 Direct Payments by Bank (Standing Instructions)
33:54 Direct Payments into Bank
36:29 Dishonour of bill discounted or cheque deposited
39:04 Bank Charges recorded twice in cash book
42:13 Payments side of cash book is undercast
49:40 RECAP
50:35 Thank You :)







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