Bank reconciliation Statement Part-2 । BRS On Unfavourable Balance। XI Accountancy

Bank reconciliation Statement Part-2 । BRS On Unfavourable Balance। XI Accountancy
Topic covered:
1. To identify Unfavourable Balance
2.. Causes of difference between cash book and pass book.
3. Explanation of Various causes of difference due to time factor
4. Format of BRS.
5. Adjustment steps in BRS.
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Time Stamps-
00:00- Intro
1:35- Favourable balance
2:20- Unfavourable balance
5:35- Direct collection by bank
8:00- Debit balance