Accounting Chapter 3 Lecture 01
Download as PPTX, PDF0 likes99 views
The document discusses the concept and objectives of a bank reconciliation statement. A bank reconciliation statement is prepared to reconcile the differences between the balances in a cash book and bank statement as of a particular date. The common causes of differences between the two balances are outlined, such as outstanding checks, deposits in transit, bank charges and interest, uncollected checks, non-sufficient funds checks, errors, interest allowed, and direct collections by the bank. The objectives of a bank reconciliation statement are to identify the reasons for differences between the balances in the cash book and bank statement.
Accounting Chapter 3 Lecture 01
- 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv. mvdv‡qZ†nv‡mb mnKvwi Aa¨vcKwnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
- 3. Aa¨vq- Z…Zxq e¨vsK mgš^q weeiYx wPÎ: e¨vsK †Ri I bM`vb †R‡ii mgZv
- 4. wkLbdj 1| e¨vsK mgš^q weeiYxi avibv m¤ú‡K© 2| e¨vsK mgš^q weeiYxi B‡Ïk¨¸‡jv ej‡Z 3| bM`vb eB I e¨vsK weeiYxi DØ„‡Ëi KviY ¸‡jv ej‡Z cvi‡e|
- 5. e¨vsK mgš^q weeiYxiaviYv I D‡Ïk¨ Concept and Objectives of Bank Reconciliation Statement e¨w³ ev cÖwZôvb †Kv‡bv wbw`©ó w`‡b bM`vb ewni e¨vsK DØ„Ë Ges e¨vsK KZ©„K mieivnK…Z e¨vsK weeiYxi DØ„‡Ëi Miwg‡ji KviY we‡kølc~e©K †h weeiYx cÖ¯‘Z K‡i Zv‡K e¨vsK mgš^qweeiYx e‡j| †Kv‡bv wbw`©ó w`‡b bM`vb ewn Ges e¨vsK weeiYxi DØ„Ë mgvb nIqvi K_v| wKš‘ wewfbœ Kvi‡Y ev¯Í‡e G `ywU ewni DØ„Ë mgvb nq bv| G DØ„Ëmg~‡ni wgjKi‡Yi Rb¨ e¨vsK mgš^q weeiYx cÖ¯‘ZKivnq| ¨
- 6. mvaviYZ cÖ‡Z¨K gv‡mi †k‡l e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv nq| G weeiYx†_‡K Rvbv hvq bM`vb eB Gi †RiI e¨vsK weeiYxi†R‡iig‡a¨ Mowg‡ji KviY | †Kv‡bv Abvby‡gvw`Z cÖvwß ev cÖ`vb Av‡Q wKbv? e¨vsKweeiYx‡Z ev bM`vb eB‡Z†Kv‡bv fzjAv‡Q wKbv? e¨vs‡KAvgvbZKvixi cÖK…Z †R‡iicwigvY| e¨vsK mgš^q weeiYxi D‡Ïk¨
- 7. bM`vb eBI e¨vsK weeiYxi DØ„‡Ëi g‡a¨ Miwg‡ji KviY ¸‡jv ej‡Z cvi‡e| Causes of Differences Between the Balances of Bank Statement and Cash Book GKwU wbw`©ó Zvwi‡L bM`vb eB Gi †Ri I e¨vsK weeiYxi †Ri mgvb _vKvi K_v m‡Ë¡I A‡bK mgqMowgj †`Lvhvq| G Mowg‡ji mvaviY KviY¸‡jv wb‡gœAv‡jvPbv Kivn‡jv: 1. e‡Kqv †PK (Outstanding Checks) 2. cw_g‡a¨ Rgv (Deposit in Transit) 3. e¨vsK PvR© I avh©K…Z my` (Bank charge and interest) 4. Abv`vqx†PK: (Un collected Check): 5. ch©vß †Ribv _vKv (Non Sufficient Fund-NSF check) 6. fyj (Errors) 7. gÄyiK…Z my` (Interest allowed) 8. e¨vsK KZ©„K mivmwi Av`vq(Direct collected by bank)
- 8. `jxq KvR `j-G `j-we `ywU e‡Kqv †P‡Ki D`vniY LvZvq wjL `ywU Avbv`vqx †P‡Ki D`vniY LvZvq
- 9. 9 1. wb‡Pi †jb‡`b¸‡jv AvgvbZKvixi eB‡qRv‡e`v `vI|? e¨vsK PvR©100UvKvGes gÄywiK…Zmy`150UvKv bM`vbeB‡Z wjLvnqwb| G gv‡m 3,050 UvKvi †PKe¨vs‡K Rgv†`Iqv nq wKš‘ZvAv`vqnqwb| 3,100 UvKvi †PK KvUv n‡jv wKš‘ e¨s‡KZvfv½v‡bv nqwb|
- 10. evwoi KvR
- 11. †Lv`v nv‡d