The document provides instructions for revising a bank reconciliation statement using an improved method. It summarizes the key steps as: 1. The improved method allows the bank reconciliation statement to accurately reflect the bank's records while also identifying discrepancies between the bank balance and the balance in the cash book. 2. Discrepancies are categorized into two groups - errors in recording transactions in the cash book and errors in the bank statement. 3. After identifying and correcting errors, the revised bank reconciliation will show agreement between the adjusted cash book balance and adjusted bank statement balance.

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
M¤Ë,
L
†W.
`v
†µ.
wPÎ: wnmv‡ei Dfq cv‡ki
mgZv
†WweU †µwWU e¨vsK mgš^q
weeiYx

4. wkLbdj
ms‡kvwaZ c×wZ‡Z e¨vsK mgš^q weeiYxcÖ¯‘Z Ki‡Zcvi‡e|
D`vnib-3 wb‡R wb‡RKi‡Zcvi‡e|

5. c`‡ÿc
50,000 52,000
e¨vsK weeiYxi †Ri
fzj
bM`vbeB‡qi†Ri
fzj
cÖK…Z e¨vsK †Ri
Cms‡kvab
45,000

6. ms‡kvwaZ†Ri c×wZ
GwU GKwUAvaywbK e¨vsKmgš^qweeiYx cÖ¯‘‡Zic×wZ| G c×wZ‡ZGKw`‡K †hgbe¨vsK
mgš^q weeiYxi D‡Ïk¨ mvwaZ nqAb¨w`‡K fyj-ÎæwU ms‡kvab K‡i e¨vs‡KimwVK †RiI cvIqv
hvq| G c×wZ‡ZwU Q‡Ki LwZqv‡bi g‡ZvNi K‡i GKw`‡K AvgvbZKvixi bM`vb ewni e¨vsK
Rgvi DØ„Ë emv‡bvnq Ab¨w`‡Ke¨vsKweeiYxi DØ„Ë emv‡bvnq| Zvici †h wnmv‡efyj
_v‡K(bM`vb A_ev e¨vsK weeiYx) †m w`K‡K ms‡kvab Kivnq| Gfv‡emefyj¸‡jv ms‡kvab
Ki‡j cieZ©x‡Z†`Lv hv‡ebM`vbewni e¨vs‡Ki†Ri I e¨vsKweeiYxi e¨vsK†Ri mgvbn‡q
_v‡K| A_©vr G c×wZ‡Ze¨vsKmgš^qweeiYx cÖ¯‘‡Zi Rb¨ Mowg‡ji KviY¸‡jv‡K `yfv‡M fvM
Kivnq| Gi GKwU fv‡M _v‡KbM`vb eB‡Z†h †jb‡`b¸‡jv wnmvefz³ KivDwPZ wQj hv Kiv
nqwb Ges hw` bM`vbeB‡qi †Kv‡bvfzj _vK‡j| †hgbe¨vsKweeiYx‡Z Rgvwnmv‡e †`Lv‡bv
n‡q‡QwKš‘ bM`vb eB‡Z†jLv nqwb, e¨sKweeiYx‡Zcwi‡kva †`Lv‡bv n‡q‡QwKš‘ bM`vb
eB‡Z†`Lv‡bv nqwb, e¨vs‡KRgvK…Z†PKbM`vb eB‡Z†`Lv‡bv nqwb, Bm¨yK…Z †PK
bM`vb eB‡Zwjwce× nqwb, e¨vsKmy` PvR© evgÄyi K‡i‡QwKsev mvwf©R PvR© avh©
K‡i‡Q hvbM`vb eB‡Z†jLv nqwb Ggb `dvmg~n| Ab¨w`‡K e¨vsKweeiYx‡Z †Kv‡bv†jb‡`b
wjwce× Kiv DwPZ wQj wKš‘ wjwce× Kivnqwb wKsev Ab¨‡Kv‡bv fzj _vK‡j|
†hgbRgvK…Z†PKe¨vsKweeiYx‡Z wjwce× nqwb, Bmy¨K…Z†PK e¨vsKweeiYx‡Z
wjwce× nqwb A_ev e¨vsKweeiYx‡Z UvKvi cwigvY wjL‡Z fzj Ki‡j|

7. 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L wbgœwjwLZ Z_¨vewji mvnv‡h¨wg. †iRvi wnmveewn‡Z
e¨vsKmgš^q weeiYx cÖ¯—yZKi|
1. 31wW‡m¤^i 2012 Zvwi‡L e¨vsKweeiYx Abyhvqx e¨vsKRgvi DØ„Ë 10,800 UvKvGes
bM`vb eB†gvZv‡eKe¨vsKRgvi DØ„Ë 51,100 UvKv|
2. cÖ‡`qwnmv‡ei Rb¨ Bmy¨K…Z†gvU50,000 UvKvicuvPLvbv †P‡Ki g‡a¨ 30,000 UvKvigvÎ
`yLvbv †PKe¨vs‡KDc¯’vwcZ n‡q‡Q|
3. 10,000 UvKvi GKLvwb cÖvc¨†bvU e¨vs‡K9,700 UvKvqevÆvKivnq| wKš—y GwU bM`vb
eB‡ZwejwUi c~Y©g~j¨ wjwce× Kiv n‡q‡Q|
4. 7,500 UvKviGKLvbv cÖ‡`q †bvUe¨vsKKZ©„Kcwi‡kvwaZ n‡q‡Q|wKš—y GwU bM`vb
eB‡Z †jLv nqwb|
5.cÖvc¨wnmv‡ei wecix‡Z cÖvß †gvU80,000 UvKvi wZbLvbv †PKAv`v‡qi Rb¨ e¨vs‡KRgv
†`Iqv n‡q‡QwKš—y Zb¥‡a¨ 30,000UvKvi gvÎGKLvbv †PK 31 wW‡m¤^‡ii c~‡e© e¨vsK
KZ©„KAv`vq n‡q‡Q|
6gvwjK Zvi wbR cÖ‡qvR‡b e¨vsKn‡Z3,000 UvKvD‡Ëvjb K‡i‡Q;wKš—y GwU bM`vbeB‡Z
†jLv nqwb|
7. e¨vsKKZ…©KgÄyiK…Z my` 1,200 UvKvGes Kwgkb eve`avh©K…ZPvR© 700 UvKvbM`vb
eB‡Z†jLv nqwb|

8. mgvavb:
weeiY UvKv weeiY UvKv
bM`vbeB †gvZv‡eK e¨vsKRgvi DØ„Ë 51,100 e¨vsKweeiYx †gvZv‡eK e¨vsKRgvi DØ„Ë 10,800
ev`: evÆv hv bMv`vb eB‡Z †hvM KivAv‡Q|
(300)
†hvM:e¨vs‡KRgvK…Z †PK hv GLbIAv`vq nqwb|
50,000
ev`: e¨vsKKZ©„Kcwi‡kvwaZ cÖ‡`q †bvU ev`: Bmy¨K…Z†PK hv GLbIe¨vsKKZ©„K
hv bM`vb eB‡Z wjwce× Kiv nqwb (7,500) cwi‡kvwaZ nqwb (20,000)
ev`: gvwjKKZ…©K D‡Ëvjbhv bM`vb
eB‡Z wjwce× nqwb (3,000)
ev`: e¨vsKPvR©hv bM`vbeB‡Z †jLv
nqwb (700)
†hvM:e¨vsKKZ…©K gÄyiK…Z my` hvbM`vbeB‡Z 1,200
mgwš^Z e¨vsK†Ri 40,800 mgwš^Z e¨vsK†Ri 40,800
wg. †iRv
e¨vsK mgš^q weeiYx
2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨ (mgš^wqZ e¨vsK†Ri c×wZ)

9. `jxq KvR
`j-G
†iIqvwgj cÖ¯‘‡Zi ci fzj¸‡jv
ms‡kvab Ki| `j-we
bxwZMZ fzj¸‡jvi Rv‡e`v `vI |

10. 10
1. wb‡PiQweims‡½m¤úwK©Z wZbwUfzj
mbv³Ki Gesfzj ms‡kvabRv‡e`v`vI|
f‚wg `vjvb‡KvVv

11. evwoi KvR