Bank Reconciliation Statement is prepared either by starting with the Bank pass book balance or Cash book balance.
If the balance of the Cash book is taken as a starting point then Cash book balance is to be adjusted in accordance with the entries passed in the Bank pass book and vice versa. For example: If the balance is taken as per the Cash book then the following items will be added.
Cheques issued but not presented for payment.
Amount credited in Passbook but not in Cash book.
Deposits made in the bank directly.
Wrong credits given by bank.
Interest credited in the Passbook.

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