A Bank Reconciliation statement is prepared to know the causes for the differences between:
The balances as per cash columnof cash book and the pass book
The balance as per bank column of cash book and the pass book
The balance as per bank column of cash book and balances as per cash column of cash book
Clerical error in posting at the bank end with reference to cash book
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Miscellaneous LR
Data change over a period
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Venn Diagrams
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Table with Missing values
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Data Interpretation Basics
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