Cash Book and Bank Reconciliation Statement

Chapter 8: Cash Book and Bank Reconciliation Statement (22 videos)

8.1: Cash Book

1. Introduction to Cash Book

8.2: Classification of Cash Book

1. Simple Cash Book
2. Double column Cash Book
3. Posting from Cash Book to concerned Accounts in Ledger
4. Three Column Cash Book

8.3: Opening an Account with a Bank

1. Opening an Account with a Bank
2. Accounting Treatment of Cheques
3. Dishonour of Cheques
4. Some Special Banking Transactions
5. More on Some Special Banking Transactions

8.4: Bank Reconciliation Statement

1. What is Bank Reconciliation Statement?
2. Distinction between Cash book and Pass Book
3. Preparation of Pass Book

8.5: Recording Transactions in Cash Book and Pass book

1. What is Meant by 'Rectification'?

8.6: Different causes of Disagreement

1. Causes of Disagreement between Cash Book and Pass Book

8.7: Preparation of Bank Reconciliation Statement

1. Bank Reconciliation Statement: When Cash Book Balance is given.
2. Bank Reconciliation Statement: When Pass Book Balance is given.
3. Bank Reconciliation Statement: When unfavourable Cash Book Balance is
4. Bank Reconciliation Statement: When unfavourable Pass Book Balance is

8.8: The Petty Cash Book

1. Systems of Petty Cash Accounting
2. The Petty Cash Book
3. Problem: Petty Cash Book