Exams

A Bank Reconciliation Statement is a statement prepared periodically by a customer to explain the divergence (difference) between the bank balance as per cash book and the bank balance as per Pass Book. It clearly shows the two differing balances and the outstanding items which causes the balances to disagree.

The objective of preparing such a statement is to know the causes of differences between the two balances and pass necessary correcting or adjusting entries in the books of the firm. But it is to be noted that some differences are automatically adjusted. For example - A cheque that has been sent for collection, but not yet collected, causes a difference between the balance as shown by the pass book and the balance as shown by the cash book, but no adjusting entry is required in the cash book for such a difference because, the bank will credit the firm’s account as soon as the cheque is collected.

From the cornea, the light passes through the pupil. From there, it then hits the lens, the transparent structure inside the eye that focuses light rays onto the retina. The iris, or the colored part of your eye, regulates the amount of light passing through. 

Exodusters migrate to Kansas and other western states as part of the Exoduster Movement or Exodus of 1879. It was the first general migration of black people following the Civil War.

Exodusters was a name given to African Americans who migrated from states along the Mississippi River to Kansas in the late nineteenth century.