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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. #brs #bankreconciliationstatement #class11accountancy #brs #bankreconciliationstatement #class11accountancy #accountancyclass11 #BRSMegaQuestion #BRSQuestions #CashBook #PassBook #AdjustedCashBook #BankOverdraft #CBSEAccountancy #MPBoardAccountancy #Accountancy #CommerceStudents #CAFoundation