{"id":9803,"date":"2018-02-14T10:50:48","date_gmt":"2018-02-14T05:20:48","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=9803"},"modified":"2018-03-17T11:29:14","modified_gmt":"2018-03-17T05:59:14","slug":"bank-reconciliation-statement-class-11-notes-accountancy","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/","title":{"rendered":"Bank Reconciliation Statement class 11 Notes Accountancy"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/#CBSE_Guide_Bank_Reconciliation_Statement_class_11_Notes\" >CBSE Guide Bank Reconciliation Statement class 11 Notes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/#Bank_Reconciliation_Statement_class_11_Notes_Accountancy\" >Bank Reconciliation Statement class 11 Notes Accountancy<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/#Download_Revision_Notes_as_PDF\" >Download Revision Notes as PDF<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/#Bank_Reconciliation_Statement_class_11_Notes\" >Bank Reconciliation Statement class 11 Notes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/#CBSE_Class-11_Revision_Notes_and_Key_Points\" >CBSE Class-11 Revision Notes and Key Points<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p>CBSE Accountancy Chapter 5 Bank Reconciliation Statement class 11 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides Bank Reconciliation Statement class 11 Notes Accountancy latest chapter wise notes for quick preparation of CBSE exams and school based annual examinations. Class 11 Accountancy notes on Chapter 5 Bank Reconciliation Statement class 11 Notes Accountancy are also available for download in CBSE Guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Guide_Bank_Reconciliation_Statement_class_11_Notes\"><\/span><strong>CBSE Guide Bank Reconciliation Statement class 11 Notes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CBSE guide notes are the comprehensive notes which covers the latest syllabus of CBSE and NCERT. It includes all the topics given in NCERT class 11 Accountancy text book. Users can download CBSE guide quick revision notes from myCBSEguide mobile app and my CBSE guide website.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bank_Reconciliation_Statement_class_11_Notes_Accountancy\"><\/span><strong>Bank Reconciliation Statement class 11 Notes Accountancy<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Download CBSE class 11th revision notes for Chapter 5 Bank Reconciliation Statement class 11 Notes Accountancy in PDF format for free. Download revision notes for Bank Reconciliation Statement class 11 Notes Accountancy and score high in exams. These are the Bank Reconciliation Statement class 11 Notes Accountancy prepared by team of expert teachers. The revision notes help you revise the whole chapter in minutes. Revising notes in exam days is on of the best tips recommended by teachers during exam days.<\/p>\n<h1 style=\"text-align: center\"><span class=\"ez-toc-section\" id=\"Download_Revision_Notes_as_PDF\"><\/span><strong><a href=\"https:\/\/mycbseguide.com\/downloads\/cbse-class-11-accountancy\/1411\/cbse-revision-notes\/7\/\">Download Revision Notes as PDF<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p style=\"text-align: center\"><strong>CHAPTER-4<\/strong><\/p>\n<p style=\"text-align: center\"><strong>Bank Reconciliation Statement class 11 Notes Accountancy<\/strong><\/p>\n<p><strong>BANK RECONCILIATION STATEMENT<\/strong><\/p>\n<p>Bank Reconciliation Statement is prepared to reconcile the difference between the bank Balance shown by the Cash Book and Bank Pass Book.<\/p>\n<p><strong>LEARNING OBJECTIVES<\/strong><\/p>\n<p><strong>1.<\/strong> Meaning of Bank Reconciliation statement.<\/p>\n<p><strong>2.<\/strong> Causes of Differences in Bank Balance as per Cash Book and Pass Book.<\/p>\n<p><strong>3.<\/strong> Importance of Bank Reconciliation Statement.<\/p>\n<p><strong>4.<\/strong> Procedure of preparation of bank Reconciliation statement<\/p>\n<p><strong>5.<\/strong> Preparation of Adjusted Cash Book.<\/p>\n<p><strong>Definition:<\/strong> A schedule showing the items of difference between the bank statement and the bank column of Cash Book is known as Bank Reconciliation Statement.<\/p>\n<p><strong>Causes of Differences in Cash Book and pass Book<\/strong><\/p>\n<p><strong>(A)<\/strong> <strong>Transactions recorded in Cash Book but not in Pass Book. <\/strong><br \/>\n<strong>(B) Transactions recorded in Pass Book but not in Cash Book. <\/strong><br \/>\n<strong>(C) Others transactions errors.<\/strong><\/p>\n<p><strong>(A) Transactions recorded in Cash Book but not in Pass Book<\/strong><\/p>\n<p><strong>(i)<\/strong> Cheques issued but not presented for payment in the bank.<\/p>\n<p><strong>(ii)<\/strong> Cheqes deposited or paid into the bank for collection but not yet credited by bank.<\/p>\n<p><strong>(iii)<\/strong> Cheqes deposited but dishonored.<\/p>\n<p><strong>(iv)<\/strong> Working Debit or credit entered<\/p>\n<p><strong>(B)<\/strong> <strong>Transactions recorded in Pass Book but not in Cash Book :-<\/strong><\/p>\n<p><strong>(i)<\/strong> Interest allowed by the Bank<\/p>\n<p><strong>(ii)<\/strong> Interest on overdraft, bank charges and commission etc. charges by Bank.<\/p>\n<p><strong>(iii)<\/strong> Direct deposit by the customers into Bank.<\/p>\n<p><strong>(iv)<\/strong> Interest, dividednd etc. collected by the Bank.<\/p>\n<p><strong>(v)<\/strong> Direct payment made by the Bank on behalf of customer as per standing instruction.<\/p>\n<p><strong>(C)<\/strong> <strong>Other transactions :-<\/strong><\/p>\n<p><strong>(i)<\/strong> Error in totaling or balancing of Cash Book.<\/p>\n<p><strong>(ii)<\/strong> Transactions recorded twice in Cash Book.<\/p>\n<p><strong>(iii)<\/strong> Transactions recorded twice in Pass Book.<\/p>\n<p><strong>(iv)<\/strong> Error of recording by wrong amount.<\/p>\n<p><strong>(v)<\/strong> Error of recording in wrong side like Debit instead of credit and vice-versa.<\/p>\n<p><strong>Need and importance<\/strong><\/p>\n<p>\u00b7 \u00a0It helps in locating and rectifying the errors or omissions committed either by the firm or by the bank.<\/p>\n<p>\u00b7 \u00a0Customer becomes sure of the correctness of the bank balance shown by the cash book.<\/p>\n<p>\u00b7 \u00a0Facilitates the preparation of amended or revised Cash Book.<\/p>\n<p>\u00b7 Reduces the chances of fraud by the staff of the firm or bank.<\/p>\n<p>\u00b7 \u00a0Helps in keeping a track of the cheques deposited for collection.<\/p>\n<p><strong>Procedure of preparing Bank Reconciliation Statement<\/strong><\/p>\n<p>A Bank Reconciliation Statement is prepared when we get the duly completed Pass Book from the Bank.<\/p>\n<p><strong>1.<\/strong> First of all tally the Debit side entries of the cash book with the Credit side entries of the Pass Book and vice versa.<\/p>\n<p><strong>2.<\/strong> Tick the items appearing in both the books.<\/p>\n<p><strong>3.<\/strong> Unticked items will be the points of differences.<\/p>\n<p><strong>4.<\/strong> A BRS is then prepared by taking either the balance as per Cash Book or Pass Book as a starting point.<\/p>\n<p><strong>Important points<\/strong><\/p>\n<p><strong>1.<\/strong> If the Starting point is Cash Book Balance then the ending point will be Pass Book Balance.<\/p>\n<p><strong>2.<\/strong> If the starting point is Pass Book Balance then the ending point will be the Balance as per Cash Book.<\/p>\n<p><strong>3.<\/strong> Debit Balance as per Cash Book or Credit Balance as per Pass Book, means that the firm has that much amount of deposit at the bank -&gt;also called favorable balance -&gt; write the amount under + items.<\/p>\n<p><strong>4.<\/strong> Credit Balance as per Cash Book or Debit Balance as per Pass Book, means that this much amount has seen withdrawn in excess of deposit -&gt; also called overdraft or unfavorable balance -&gt; write the amount under items.<\/p>\n<p><strong>Method of preparing BRS starting with the Balance\/overdraft as per Bank Column of Cash Book.<\/strong><\/p>\n<p><strong>Bank Reconciliation Statement as on . . . .<\/strong><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>PARTICULARS<\/td>\n<td>+ ITEM<\/td>\n<td>&#8211; ITEM<\/td>\n<\/tr>\n<tr>\n<td>Balance as per Cash Book<\/p>\n<p><strong>Add :-<\/strong> Items Credit in Pass Book but not recorded in Cash Book.<\/p>\n<p><strong>Add : &#8211;<\/strong> Items debit in Cash Book but not recorded in Pass Book.<\/p>\n<p><strong>Less :-<\/strong> Item debit in Pass Book but not recorded in Cash Book.<\/p>\n<p><strong>Less :-<\/strong> Items credit in Cash Book but not recorded in Pass Book.<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Total<\/td>\n<td><strong>P<\/strong><\/td>\n<td><strong>M<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Balance as per Pass Book (P \u2013 M) =<\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<td><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Note:<\/strong><\/p>\n<p>\u00b7 \u00a0If total of Plus Items is more than the total of () items &#8211; &gt;Difference is Credit Balance or favorable balance as per Pass Book.<\/p>\n<p>\u00b7 \u00a0Where as if the &#8211; items total is more than the + items total &gt; Difference is Debit Balance or overdraft as per Pass Book.<\/p>\n<p>\u00b7 \u00a0If BRS is started with Balance as per Cash Book then ending point is Balance as per Pass Book and Vice-Versa.<\/p>\n<p>\u00b7 \u00a0Debit balance of Cash Book means favorable balance or \u2013 Balance<\/p>\n<p>\u00b7 \u00a0Debit balance of Pass Book means unfavorable balance or &#8211; balance.<\/p>\n<p>\u00b7 \u00a0Credit balance of Pass Book means favorable balance or + balance<\/p>\n<p><strong>Ready Reference<\/strong><\/p>\n<p><strong>Items which increase the pass Book Balance or decreases the Cash Book Balance)<\/strong><\/p>\n<p><strong>1. <\/strong>Cheques issued but not yet presented.<\/p>\n<p><strong>2. <\/strong>Credits made by the bank for Interest.<\/p>\n<p><strong>3. <\/strong>Amount directly deposited by the customers in our bank A\/c.<\/p>\n<p><strong>4. <\/strong>Interest and dividend collected by the bank.<\/p>\n<p><strong>5. <\/strong>Cheques paid into the bank but omitted to be recorded in the Cash &#8211; Book.<\/p>\n<p><strong>Items which, decreases the pass Book Balance or increase the Cash Book Balance)<\/strong><\/p>\n<p><strong>1. <\/strong>Cheques sent to the bank for collection but not yet credited by the &#8211; bank.<\/p>\n<p><strong>2. <\/strong>Cheques paid into the bank but dishonoured.<\/p>\n<p><strong>3. <\/strong>Direct payments made by the bank.<\/p>\n<p><strong>4. <\/strong>Bank charges, commission etc. debited by the bank.<\/p>\n<p><strong>5. <\/strong>Cheques issued but omitted to be recorded in the Cash Book.<\/p>\n<p><strong>Explanation<\/strong><\/p>\n<p><strong>1.<\/strong> Balance as per Cash Book means favourable Balance, hence + Item.. If nothing (i.e. Debit or Credit) is written the Balance given, it is treated as favourable.<\/p>\n<p><strong>2.<\/strong> Cheques were deposited into the bank for Rs. 5,000 but credited by the bank for Rs. 1,000 in the month of July, implies that cheques for Rs. 4,000 (5,000-1,000) are entered in the Cash Book but not in the Pass Book Increasing the Cash Book Balance by Rs. 4,000 as compared to Pass Book. Hence to get pass Book Balance from the Cash Book Rs. 4,000 will have to be deducted.<\/p>\n<p><strong>3.<\/strong> Cheques issued but not presented for payment till 31st July is for Rs. 13800 entered more on the credit side of Cash Book as compared to Pass Book -&gt; Cash book Balance is less by Rs. 13,800 as compared to Pass Book -&gt; Item<\/p>\n<p><strong>4. (a)<\/strong> Bank charges of Rs. 150 entered in the Pass Book -&gt; decrease the Balance of Pass Book. To reach Pass Book Balance from Cash Book Balance, this item has to be deducted i.e. minus item.<\/p>\n<p><strong>(b)<\/strong> Interest credited by the Bank Rs. 400 interest in Pass Book Increases the, balance of Pass Book, hence to reach the Balance from cash book and this item is to be added + item.<\/p>\n<p><strong>5.<\/strong> Direct deposit by a customer Rs. 2,500 Increase the Pass Book Balance plus item.<\/p>\n<p><strong>6.<\/strong> Payment made by the bank for insurance premium decreases the Pass Book Balance Minus Item.<\/p>\n<p><strong>7.<\/strong> Items total Rs. 36,700 is more than-item total Rs. 5,350 by Rs. 31,350. Hence the difference of Rs. 31,350 will be + item i.e. Favourable Balance or Cr. balance as per Pass Book.<\/p>\n<p><strong>Important points :<\/strong><\/p>\n<p>\u00b7 Starting and Ending points are reversed compared to Example No. 1. Hence + items (x) items are interchanged.<\/p>\n<p>\u00b7 Favourable balance whether of Cash Book or Pass Book is always a + items<\/p>\n<p>\u00b7 If + items total is more the-items total then the difference in the two totals is always a favourable Balance<\/p>\n<p>\u00b7 Where as if + items total is less than the &#8211; items total then the difference in the two totals is overdraft.<\/p>\n<p><strong>Important points<\/strong><\/p>\n<p>\u00b7 \u00a0Overdraft whether as per Cash Book or Pass Book is always a (-) items.<\/p>\n<p>\u00b7 \u00a0Starting and Ending points are interchanged as compared to Example No. 2 hence + items and (-) are also interchanged.<\/p>\n<p>\u00b7 \u00a0Here (-) items total is more as compared to (+) items total, therefore, the difference in the two balance is a negative items i.e. overdrafts as per Cash Book.<\/p>\n<p><strong>Amended Cash Book Method<\/strong><\/p>\n<p><strong>Introduction:<\/strong> So far we have studied the preparation of Bank Reconciliation Statement simply by reconciling the causes of differences between the Cash Book and Pass Book. In actual practice adjustments are done in the Cash Book by comparing the Bank column of Cash Book with the Bank Statement and after that, B.R. Statement is prepared. It is called Amended Cash Book Method.<\/p>\n<p><strong>Procedure<\/strong><\/p>\n<p><strong>1.<\/strong> Adjusted Cash book prepared starting with the Balance of the Cash Book given in the question.<\/p>\n<p><strong>2.<\/strong> All errors that have been committed in the Cash Book will have to be rectified by passing adjusting entries in the Cash Book.<\/p>\n<p><strong>Usual of General Errors are<\/strong><\/p>\n<p><strong>(a) <\/strong>Overcasting or Undercasting of Debit\/Credit Column of Cash &#8211; Book.<\/p>\n<p><strong>(b)<\/strong> Cheques deposited or Issued but omitted to be entered in the Cash Book.<\/p>\n<p><strong>(c)<\/strong> Incorrect amount (if any) entered in the Cash Book.<\/p>\n<p><strong>(d)<\/strong> Entries on the correct side or in the wrong column of Cash Book.<\/p>\n<p><strong>(e)<\/strong> Any amount recorded twice in the Cash Book.<\/p>\n<p><strong>3.<\/strong> Certain amounts for which Bank has debited our A\/c will be recorded on the Credit side of Cash Book. Such items are<\/p>\n<p><strong>(a)<\/strong> Interest charged by the bank on overdraft, etc.<\/p>\n<p><strong>(b)<\/strong> Debits made by the bank for the bank charges, commission etc.<\/p>\n<p><strong>(c)<\/strong> Direct payments made by the Bank on behalf of the A\/c holder.<\/p>\n<p><strong>(d)<\/strong> Cheques sent for collection but dishonoured.<\/p>\n<p><strong>4.<\/strong> Cash Book is then balanced: and the new Balance of the Cash book is taken as the starting point for preparing the B.R. Statement.<\/p>\n<p><strong>Important:<\/strong><\/p>\n<p>It should be noted that the following items must not be recorded in the Amended Cash Book.<\/p>\n<p>\u00b7 Cheques deposited into the Bank but not yet credited by the Bank.<\/p>\n<p>\u00b7 Cheques Issued but yet not presented for payment.<\/p>\n<p><strong>POINTS TO REMEMBER<\/strong><\/p>\n<p>\u00b7 Amended or adjusted Cash Book is started with the given balance of bank as per Cash Book.<\/p>\n<p>\u00b7 Closing Balance of the adjusted Cash Book is the opening balance of bank Reconciliations statement.<\/p>\n<p>\u00b7 Entry for the dishonour of the cheques of Rs. 200 is not done.<\/p>\n<p><strong>(a)<\/strong> In the Cash Book as it was dishonoured after 31st Dec.<\/p>\n<p><strong>(b)<\/strong> In Bank Reconciliation Statement it is included in the adjustment (Rs. 3,100-2,500)<\/p>\n<p><strong>Methodology Suggested<\/strong><\/p>\n<p>Teachers are suggested to show the actual Bank Statement to students and the topic can be explained through discussion and Project Method.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bank_Reconciliation_Statement_class_11_Notes\"><\/span>Bank Reconciliation Statement class 11 Notes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>CBSE Revision notes (PDF Download) Free<\/li>\n<li>CBSE Revision notes for Class 11 Accountancy PDF<\/li>\n<li>CBSE Revision notes Class 11 Accountancy \u2013 CBSE<\/li>\n<li>CBSE Revisions notes and Key Points Class 11 Accountancy<\/li>\n<li>Summary of the NCERT books all chapters in Accountancy class 11<\/li>\n<li>Short notes for CBSE class 11th Accountancy<\/li>\n<li>Key notes and chapter summary of Accountancy class 11<\/li>\n<li>Quick revision notes for CBSE exams<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Class-11_Revision_Notes_and_Key_Points\"><\/span><strong>CBSE Class-11 Revision Notes and Key Points<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bank Reconciliation Statement class 11 Notes Accountancy. CBSE quick revision note for class-11 Mathematics, Physics, Chemistry, Biology and other subject are very helpful to revise the whole syllabus during exam days. The revision notes covers all important formulas and concepts given in the chapter. Even if you wish to have an overview of a chapter, quick revision notes are here to do if for you. These notes will certainly save your time during stressful exam days.<\/p>\n<ul>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-physics\/1340\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Physics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-chemistry\/1356\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Chemistry<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-mathematics\/1371\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Mathematics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-biology\/1388\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Biology<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-accountancy\/1411\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Accountancy<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-economics\/1423\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Economics<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-business-studies\/1740\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Business Studies<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-computer-science\/1852\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Computer Science<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-informatics-practices\/1874\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Informatics Practices<\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-geography\/1864\/cbse-revision-notes\/7\/\">Revision Notes for class-11 Geography<\/a><\/li>\n<\/ul>\n<p>To download Bank Reconciliation Statement class 11 Notes, sample paper for class 11 Chemistry, Physics, Biology, History, Political Science, Economics, Geography, Computer Science, Home Science, Accountancy, Business Studies and Home Science; do check myCBSEguide app or website. myCBSEguide provides sample papers with solution, test papers for chapter-wise practice, NCERT solutions, NCERT Exemplar solutions, quick revision notes for ready reference, CBSE guess papers and CBSE important question papers. Sample Paper all are made available through\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\"><strong>the best app for CBSE students<\/strong><\/a>\u00a0and myCBSEguide website.<\/p>\n<ul>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/introduction-accounting-class-11-notes-accountancy\/\">Introduction to Accounting class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/theory-base-accounting-class-11-notes-accountancy\/\">Theory Base of Accounting class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/recording-transactions-class-11-notes-accountancy\/\">Recording of Transactions-I class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/recording-transactions-ii-class-11-notes-accountancy\/\">Recording of Transactions-II class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/\">Bank Reconciliation Statement class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/trial-balance-rectification-errors-class-11-notes-accountancy\/\">Trial Balance and Rectification of Errors class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/depreciation-provisions-reserves-class-11-notes-accountancy\/\">Depreciation, Provisions and Reserves class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/bill-exchange-class-11-notes-accountancy\/\">Bill of Exchange class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statements-class-11-notes-accountancy\/\">Financial Statements \u2013 I class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/financial-statements-ii-class-11-notes-accountancy\/\">Financial Statements \u2013 II class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/accounts-incomplete-records-class-11-notes-accountancy\/\">Accounts from Incomplete Records class 11 Notes Accountancy<\/a><\/li>\n<li class=\"entry-title\"><a href=\"https:\/\/mycbseguide.com\/blog\/applications-computers-accounting-class-11-notes-accountancy\/\">Computerized Accounting System class 11 Notes Accountancy<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CBSE Accountancy Chapter 5 Bank Reconciliation Statement class 11 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. The best app for CBSE students now provides Bank Reconciliation Statement class 11 Notes Accountancy latest chapter wise notes for quick preparation of CBSE exams and school based annual examinations. Class 11 Accountancy &#8230; <a title=\"Bank Reconciliation Statement class 11 Notes Accountancy\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/bank-reconciliation-statement-class-11-notes-accountancy\/\" aria-label=\"More on Bank Reconciliation Statement class 11 Notes Accountancy\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":9774,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,456],"tags":[620,711,457,150,426,240],"class_list":["post-9803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cbse-class-11","category-revision-notes","tag-accountancy-notes","tag-bank-reconciliation-statement","tag-cbse-notes","tag-cbse-notes-and-key-points","tag-quick-revision","tag-quick-revision-notes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bank Reconciliation Statement class 11 Notes Accountancy | myCBSEguide<\/title>\n<meta name=\"description\" content=\"Bank Reconciliation Statement class 11 Notes Accountancy Chapter 5 in PDF format for free download. 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