Bank Reconciliation statement is prepared with the balance of :
Cash Book
Pass Book
Either Cash Book or Pass Book
Neither Cash Book nor Pass Book
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The aim while preparing a bank reconciliation statement is to take either pass book or cash book balance as the starting point, to add or deduct certain entries and reach the balance of the other book ie, if cash book balance is the starting point then after reconciling we should reach at pass book balance.Jan 17, 2020
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cash book
pass book
either cash book or pass book
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