أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
It is a statement which contain a complete and satisfactory explanation of the difference in balance as per cash book and Bank statement.it is important for cash inflow and out flow.both of them tally as per cash book with bank statement.it reduce errors and irregularities if any.
Difference in the two balance arise from Three causes.
(1)Timing
(2)Transaction
(3)Errors
