Bank Reconciliation Statement (BRS) | Class 11 Accountancy LIVE | CA Manish Kalra

In this LIVE class, we will cover Bank Reconciliation Statement (BRS) from Class 11 Accountancy. Students will learn why differences arise between Cash Book (Bank Column) and Pass Book, and how to prepare a BRS step by step. This topic is very important for CBSE exams and is frequently asked in numericals, practical problems, and conceptual questions. What will be covered: Meaning of Bank Reconciliation Statement Need for preparing BRS Reasons for difference between Cash Book and Pass Book Preparation of BRS from: Cash Book Balance Pass Book Balance Treatment of cheques issued but not presented Treatment of cheques deposited but not credited Bank charges, interest, and direct deposits Common mistakes and exam tips Board-oriented numericals This session is ideal for Class 11 CBSE students preparing for the 2025–26 Board Examination. Channel: Success Mantra for Class 11 and 12 Educator: CA Manish Kalra