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A Bank reconciliation statements are prepared if balance of bank account as shown in cashbook differs from balance as shown in passbook. This statement shows the reasons or transactions because of which balances as shown in cashbook and passbook are not tallying with each other.

• What is the difference between financial accounting and management accounting?

• What is the difference between the accrual accounting and cash accounting?

• When a company s accounting year-ends on a day that is other than the end of the calendar year what is called in accounting?

• What are steps to define supplier?

• What steps would you take before making a payment?

• What is meant by liabilities?

• What is debit and credit from the banks point of view?

• What is FBT (Fringe Benefit Tax)?

• What do you understand by Intercompany Settlement?

• What is an IFA?