Cambrian School & College

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