Bank Reconciliation Statement | CA Foundation | Foundation Accounts Classes |Class #3 | By T.R. Jain

Hello, everyone here we are with another session of Vishesh Academy of Commerce In this video, we will learn the complete concept of Bank Reconciliation Statement (BRS) in a simple and exam-oriented manner. BRS is prepared to reconcile the difference between the balance shown in the Cash Book and the Bank Pass Book/Bank Statement. It is one of the most important topics in CA Foundation Accounts and is frequently tested in examinations. ✅ Meaning of Bank Reconciliation Statement ✅ Reasons for Difference between Cash Book & Pass Book ✅ Cheque Issued but Not Presented ✅ Cheque Deposited but Not Credited ✅ Bank Charges, Interest, Direct Deposits & Errors ✅ Favourable & Unfavourable Balance ✅ Exam-Oriented Illustrations and Practical Questions ✅ ICAI Pattern Preparation Tips 🎯 This lecture is specially designed for: CA Foundation Students Commerce Students Beginners in Accounting 📌 Watch the complete video till the end and strengthen your BRS concepts for exams. 👍 Like | Share | Subscribe 🔔 Turn on the notification bell for more CA Foundation lectures and revision videos. #CAFoundation #BRS #BankReconciliationStatement #CAFoundationAccounts #Accounts #ICAI #CommerceStudents #CAExam #Accounting #CAFoundation2026 #BankReconciliation #CAStudents #StudyWithUs #ExamPreparation #AccountsLecture SUBSCRIBE TO OUR CHANNEL IF YOU LIKED THE LECTURE & PRESS THE BELL ICON FOR FURTHER NOTIFICATIONS. SUBSCRIBE TO OUR CHANNEL IF YOU LIKED THE LECTURE & PRESS THE BELL ICON FOR FURTHER NOTIFICATIONS. Use Headphones for a better learning experience 🎧 SHARE this video more & more. To get MORE Lectures via Pendrive or Online mode: Contact us: 9813170795, 9729070795 Get in touch with us here: Website: https://visheshacademy.com/ INSTAGRAM   / visheshacademyofcommerce   FACEBOOK   / vishesh.hsr