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Bank Reconciliation Statement (BRS)

Bank Reconciliation Statement (BRS)

Author: Jamshed Ali

Shows how to Reconcile differences between Cash Book and Bank Statement Balances.

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Updating Cash Book


Bank Recompilation statement

Key Terms:

  • Bank Statement
  • Bank Reconciliation Statement 
  • Unpresented/Outstanding Cheques
  • Uncredited Cheques/Lodgements
  • Standing Orders
  • Direct Debits
  • Credit Transfers/Direct Credits
  • Dishonoured Cheques



Source: Self


CIE past exam questions.

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Another set of past paper questions on the topic.

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