Скачать или смотреть CA Foundation Accounts 🏦 | Basics of Bank Reconciliation Statement (BRS) | Gaurav Chauhan

CA Foundation Accounts 🏦 | Basics of Bank Reconciliation Statement (BRS) | Gaurav Chauhan



Welcome to Basics of Bank Reconciliation Statement (BRS) 🔥
A complete and beginner-friendly explanation for CA Foundation students, taught in the simplest way by Gaurav Chauhan.

In this video, you will understand:
✔️ What is BRS?
✔️ Why Cash Book & Pass Book balances differ
✔️ Need for preparing a BRS
✔️ Advantages of BRS
✔️ Real-life examples for easy understanding

Perfect for CA Foundation, Class 11, and anyone learning Bank Reconciliation Statement for the first time!


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🏦 What is Bank Reconciliation Statement?

A Bank Reconciliation Statement (BRS) is a statement prepared to match the Cash Book balance of a business with the Pass Book (Bank Statement) balance.
If the two do not match, BRS helps identify the reasons for the differences and helps reach the correct bank balance.


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📌 Need for Bank Reconciliation Statement

BRS is needed because:

Cheques deposited may not be credited by the bank yet

Cheques issued may not be presented for payment

Bank may charge fees, interest, or penalties

Bank may give interest or other credits

Errors may occur in the Cash Book or Pass Book


Without BRS, the business may show a wrong bank balance.


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⭐ Advantages of Bank Reconciliation Statement

✔️ Detects errors in Cash Book or Pass Book

✔️ Helps find frauds, unauthorized withdrawals, or omissions

✔️ Shows the true bank balance

✔️ Improves the accuracy of accounting records

✔️ Helpful for auditors and financial reporting

✔️ Ensures better cash control & management



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🎓 This Video Covers

🧾 Basics of BRS

🏦 Why balances differ

✍️ Easy steps to understand BRS

📊 CA Foundation-friendly explanation

🔍 Real examples

🧮 Clear concepts for exams



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🔗 Follow & Subscribe

📺 YouTube Channel:

@simplifiedaccountswithgaurav
   / @simplifiedaccountswithgaurav  

📸 Instagram:

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  / simplified_accounts  


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