BRS Mega Question | 40 Adjustments in One Question | Class 11 Accountancy | Part 2
CA Ayush Dwivedi
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BRS Mega Question | 40 Adjustments in One Question | Class 11 Accountancy | Part 2
47 просмотров · 4 дн. назад
CA Ayush Dwivedi
4 подписчика
47 просмотров · 4 дн. назад
Master Bank Reconciliation Statement (BRS) through one comprehensive Mega Question covering the major adjustments asked in Class 11 Accountancy.
In this lecture, we solve a complete BRS question step-by-step using proper Add/Less logic, Cash Book and Pass Book treatment, favourable balance, overdraft, timing differences, bank-only entries, errors and Adjusted Cash Book concepts.
📘 WATCH BRS PART 1 – COMPLETE CONCEPT LECTURE:
• Bank Reconciliation Statement (BRS) Class ...
📚 BRS NOTES / PDF:
https://drive.google.com/file/d/1FMob...
Topics covered in this lecture:
00:00 BRS Mega Question – Complete Overview
02:29 How to Classify BRS Adjustments
03:10 Cheque Issued but Not Presented for Payment
04:32 Cheque Deposited but Not Yet Credited
06:24 Cheque Recorded as Deposited but Not Actually Deposited
07:35 Cheque Issued but Returned Unpaid
09:10 Customer Cheque Dishonoured
10:57 Bank Charges & Interest on Overdraft
12:23 Interest Allowed & Direct Deposit by Customer
13:46 Cash Deposited Directly by Employee
14:35 Interest, Dividend & Bills Collected by Bank
15:45 Bills Receivable Collection & Bank Commission
17:32 Standing Instructions – Insurance, Electricity & EMI
19:22 Bills Discounted, Dishonoured & Noting Charges
22:26 Complete Omission from Cash Book
24:01 Wrong Amount Recorded in Cash Book
26:55 Duplicate Entries in Cash Book
28:23 Wrong-Side Entry & Double Effect
33:06 Wrong Cash/Bank Column Entry
35:34 Under-Casting & Over-Casting Errors
38:06 Errors Made by Bank
40:51 Wrong Amount Credited/Debited by Bank
43:18 Duplicate Debit & Credit by Bank
44:19 Bills Sent for Collection but Not Yet Collected
46:23 Preparing the Adjusted Cash Book
47:15 Final Revision & Alternative Starting Balances
• Bank Reconciliation Statement Mega Question
• Cash Book vs Pass Book adjustments
• Favourable balance and overdraft
• Cheque issued but not presented for payment
• Cheque deposited but not yet credited
• Direct deposits by customers
• Interest and dividend collected by bank
• Bank charges and interest on overdraft
• Standing instructions / direct bank payments
• Dishonoured cheques
• Bills collected by bank
• Collection charges
• Errors and omissions in Cash Book
• Wrong amount recorded
• Duplicate entries
• Wrong-side entries
• Errors made by bank
• Adjusted / Amended Cash Book
• Add and Less logic in BRS
• Starting with Cash Book or Pass Book balance
• Exam-oriented BRS problem solving
Useful for:
Class 11 Accountancy | CBSE | MP Board | ISC | B.Com | BBA | CA Foundation and students learning Bank Reconciliation Statement from basics.
This question is designed as a complete revision exercise after learning the concepts of BRS.
Subscribe for concept-based lectures and practical problem solving in Accounting, GST, Taxation and Commerce.
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