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What is Bank Reconciliation Statement Guide about?

The document discusses cash books, pass books, and bank reconciliation statements. It defines a cash book as a subsidiary book that records receipts and payments of cash. There are three main types of cash books: simple, two-column, and three-column. A pass book records transactions between a bank and its customer. A bank reconciliation statement is needed because the balances in a cash book and pass book may differ due to various reasons, such as outstanding deposits or checks. The document outlines the pr

Author

saniveta

Language

EN