Question

which of the following is not a part of double entry system.(a) cash book (b)trial balance (c) journal (d) bank reconcilation statement​

Answer 1

Answer:

bank reconciliation statement

Explanation:

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Answer 2

which of the following is not a part of the double entry system.

(a) cash book (b)trial balance

(c) journal (d) bank reconcilation statement

The correct answer is :

(d) bank reconciliation statement

Explanation :

The bank reconciliation statement is not a part of the double entry system. A bank reconciliation statement is a document that shows the difference between the balance of the bank as per the cash book and passbook.

A bank reconciliation statement is usually done on the last working day of the month. In any double entry system, a debit should have an equivalent credit and vice versa, whereas this is not the case in a bank reconciliation statement. Hence it is not a part of the double entry system. It is a supporting document which shows that when a bank is making a settlement, there has been a reconciliation of all the entries of the bank.

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(2) Profit & Loss

(3) BRS

(4) Balance sheet