Bank Reconciliation Statement Class 11th Accountancy | Day 02 | Target 100🎯| Final Exams Revision

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Bank Reconciliation Statement (BRS) – Class 11 Accountancy explained in a simple, step-by-step, and exam-oriented manner. This video covers meaning, need, causes of difference between cash book and pass book, preparation of BRS, and numericals as per the latest NCERT syllabus. Ideal for school exams, final exams, and quick revision, it helps students gain concept clarity and accuracy in accountancy.

Teacher's Name : CA Manish Mahajan Sir

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00:00:00 - Start
00:04:00 - Introduction to Bank Reconciliation Statement (BRS)
00:04:35 - Cash Book vs Passbook Balance (Debit/Credit)
00:09:02 - Reasons for Difference in Balances
00:11:11 - Errors by Business & Bank
00:14:40 - Timing Differences
00:18:28 - BRS Format & Rules (Starting Point)
00:25:26 - Example 1: BRS with Positive Cash Book Balance
00:49:10 - Example 2: BRS with Positive Passbook Balance
01:19:10 - Example 3: BRS with Overdraft Balance
01:31:11 - Conclusion & Next Steps

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