Question 1• 5 Marks
Solution:
Given Data:
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Target / To Prove:
Formula Applied:
Step-by-Step Working:
Note: The positive result confirms that the customer has an active favourable credit balance in the bank pass book.
Unit 4 • Class 11Principles of Accounting I (Acc.103)
Bank Reconciliation Statement (BRS)
बैंक हिसाब मिलान विवरण
Meaning and causes of difference between Cash Book bank balance and Pass Book (Bank Statement) balance, preparation of BRS starting from debit/credit balances and overdrafts.
Lesson Summary & Key Concepts
Master the preparation of Bank Reconciliation Statement (BRS) to reconcile differences between Cash Book bank balance and Pass Book (Bank Statement) balance, handling cheques in transit, unpresented cheques, direct collections/payments, and overdraft scenarios.
Textbook Exercises & Solutions
Showing 1 of 1 Solved QuestionsHigh-Yield Exam Focus Questions (1)
High-probability exam questions curated specifically for Bank Reconciliation Statement (BRS).
NEB PriorityGuaranteed 5-Mark Question in NEB Accounting (Appears in 100% of Board Sets)5 Marks
Exam Rationale: Specification Grid Section 2 (Accounting Process): Bank Reconciliation Statement (BRS) is a compulsory 5-mark numerical problem in Group B of the NEB board examination.
Verified Solution & Marking Scheme:
Key Criteria Needed for Full Marks:
- ✓
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Quick Revision Takeaways
Common Exam Pitfalls to Avoid
⚠️ Common Error: Reversing add/less rules for overdrafts without adjusting signs.
✓ Correct Approach: Treat overdraft as a negative starting balance, or reverse the add/less operations.
Why: Overdraft is an unfavorable balance where withdrawals exceed deposits.
Content Provenance & Verification
Editorial Verified & Published
Original Author / ContributorNEB Accounting Specialist
Verified BySenior Subject Specialist (TU / NEB Panel)
Curriculum Versionv1.0 (CDC 2078/2080 Grid)
Last Verified Date2026-10-23
Legitimate Official Curriculum References
public curriculum
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