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Syllabus

Bank Reconciliation Statement — Syllabus

Telangana Open School (TOSS) · Class 12 · Accountancy

What Bank Reconciliation Statement covers in Telangana Open School (TOSS) Class 12 Accountancy: 3 topics, for the 2026-27 session.

45 questions25 flashcards4 concepts

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3 Topics · Telangana Open School (TOSS) Class 12 Accountancy · 2026-27

Topics in Bank Reconciliation Statement

1

Meaning and Need of Bank Reconciliation Statement

  • Bank Reconciliation Statement (BRS) is a statement prepared to reconcile the difference between the bank balance as per the Cash Book and the Pass Book on a specific date.
  • It is not an account but a statement used to verify the accuracy of bank balances.
  • The main purpose is to identify and explain the reasons for differences between the two balances.
2

Causes of Differences Between Cash Book and Pass Book

  • Cheques issued but not yet presented for payment – increases Pass Book balance relative to Cash Book.
  • Cheques deposited but not yet credited by the bank – increases Cash Book balance relative to Pass Book.
  • Direct deposits by customers into the bank – increases Pass Book balance only.
3

Preparation of Bank Reconciliation Statement

  • Step 1: Note the date and starting balance (from Cash Book or Pass Book).
  • Step 2: Identify all causes of difference with their amounts.
  • Step 3: Determine if the balance is favorable (debit in Cash Book) or unfavorable (credit/overdraft).

Key Concepts

Central concept: Bank Reconciliation Statement

Meaning and NeedCauses of DifferencesFavourable and Unfavourable BalancePreparation of BRSFormat of BRSOverdraft Handling

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Frequently Asked Questions

What are the important topics in Bank Reconciliation Statement for Telangana Open School (TOSS) Class 12 Accountancy?
Key topics in Bank Reconciliation Statement include Meaning and Need of Bank Reconciliation Statement, Causes of Differences Between Cash Book and Pass Book, Preparation of Bank Reconciliation Statement. Study these first, then practise questions on each for the Telangana Open School (TOSS) Class 12 board exam.
How should I revise Bank Reconciliation Statement for the Telangana Open School (TOSS) Class 12 board exam?
Learn the core ideas first, then work through the 45 practice questions on Bank Reconciliation Statement. Revise definitions regularly and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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All Telangana Open School (TOSS) Class 12 Accountancy Syllabus

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