Exams

BRS - Bank Reconciliation Statement

A bank reconciliation statement is a statement prepared by organizations to reconcile the balance of cash at bank in a company's own records with the bank statement on a particular date.

The differences may arise because of the following reasons:

     - Cheques deposited into bank but not yet collected by bank

     - Cheques issued by the organization but not yet presented for payment

     - Cheques directly deposited by customers into the bank

     - Bank charges debited by bank

     - Interest credited or some receipts directly collected by bank based on org. request.

     - Some payments directly made by bank based on the organizations request.

So, the statement shows the reasons as what are the reasons for difference in balance.

sum=Rs.x

C.I=[x(1+4/100)^2-x]=(676/625x-x)=51/625

S.I=(x*4*2)/100=2x/25

x=625

Impasse means, a situation in which no progress is possible, especially because of disagreement; a deadlock.

So it is Impasse.

The pattern is 12 22, 32 42, 52 62, 

∴The next number= 72 82= 4964

1/k - 1/20 = -1/24

k = 120

120 x 4 = 480

Therefore, the capacity of the cistern is 480 liters.