Bank Reconciliation Statement || BBS 1st year || Accountancy

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forms.gle/aj92... BBS 1st year Account in Nepali
This video is about the basic concept required for preparation of Bank Reconciliation Statement, a topic taken from the 6th chapter “Accounting for Cash and Internal Control” from BBS 1st Year Accountancy. There are two books to reconcile i.e. Cash Book and pass Book (which we consider as Bank Statement). The unadjusted balance between Bank statement and Cash book are to be adjusted. A Bank Reconciliation Statement reconciles an entity's bank account with its financial records by summarizing its banking and business activity. For a specific period, a bank statement tells of the deposits, withdrawals, and other actions affecting the account.
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