Bank Statement with Sample
Arjun EP
What is bank statement ?
The bank keeps or records the transactions of its customers.
Bank statement is a ledger for bank.
Sometimes bank balance of cash book does not meet pass book.
In such a condition, customer demands bank statement with bank.
On demand of customer, bank gives statement.
A bank statement is also known as account statement.
It is a summary of financial transactions.
Bank statements are printed on one or several pieces of paper.
Either it is mailed directly to the account holder’s address or given on demand.
On bank statement, entries are recorded according to rule of bank.
The rules of debit and credit are opposite from our point of view of a firm.
Such as salary paid by cheque is recorded in credit side of cash book but bank will record this entry in debit side.
Keep in Mind (KIM)
|
In old time, bank used to give passbook to its customers. But present day, bank does give pass book. On demand of customer, bank gives bank statement. |
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ACCOUNTING EQUATION http://tiny.cc/c89jkz
BASIC JOURNAL ENTRIES IN NEPALI http://tiny.cc/uaakkz
BASIC JOURNAL ENTRIES http://tiny.cc/8aakkz
JOURNAL ENTRY AND LEDGER http://tiny.cc/caakkz
LEDGER http://tiny.cc/haakkz
SUBSIDIARY BOOK http://tiny.cc/399jkz
CASH BOOK http://tiny.cc/889jkz
TRIAL BALANCE & ADJUSTED TRIAL BALANCE http://tiny.cc/c59jkz
BANK RECONCILIATION STATEMENT (BRS) http://tiny.cc/q59jkz
DEPRECIATION http://tiny.cc/ugakkz
FINAL ACCOUNT: CLASS 11 http://tiny.cc/y89jkz
ADJUSTMENT IN FINAL ACCOUNT http://tiny.cc/keakkz
CAPITAL AND REVENUE http://tiny.cc/peakkz
SINGLE ENTRY SYSTEM http://tiny.cc/n19jkz
NON-PROFIT ORGANIZATION (NON-TRADING CONCERN http://tiny.cc/j09jkz
GOVERNMENT ACCOUNTING http://tiny.cc/hcakkz
GOSWARA VOUCHER (JOURNAL VOUCHER) http://tiny.cc/hcakkz
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Sample of bank statement
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