Bank Reconciliation Statement Complete Chapter | CA Foundation Account Ch 3 | As Per ICAI New Scheme

Bank Reconciliation Statement Complete Chapter | CA Foundation Account Ch 3 As Per ICAI New Scheme

In This Video, We Will Discuss the Bank Reconciliation Statement Complete Chapter all Concepts, Problems and Examples for CA Foundation. CA Foundation Accounts Chapter no 3 has been discussed by Chandan Poddar Sir For CA Foundation Grooming Education in association with Escholars.

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Bank Reconciliation Procedure
On the bank statement, compare the company’s list of issued checks and deposits to the checks shown on the statement to identify uncleared checks and deposits in transit.
Using the cash balance shown on the bank statement, add back any deposits in transit.
Deduct any outstanding checks.
This will provide the adjusted bank cash balance.
Next, use the company’s ending cash balance, add any interest earned and notes receivable amount.
Deduct any bank service fees, penalties, and NSF checks. This will arrive at the adjusted company cash balance.
After reconciliation, the adjusted bank balance should match with the company’s ending adjusted cash balance.

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