Bank Reconciliation Statement (BRS) Process

1. Bank Reconciliation Statement (BRS) Kya Hai?

Doston, har accountant ke career ka sabse important kaam hota hai BRS (Bank Reconciliation Statement) banana. Hum jo Tally me bank ki entries karte hain aur bank jo humein statement (passbook) deta hai, dono ka balance match karna zaroori hai. Kai baar humne 01-Apr ko cheque kisi ko issue kiya, lekin usne bank me 02-Apr ya 01-May ko jama kiya! Is timing difference ko match karne ke process ko BRS kehte hain.

2. Differences Aane Ke 3 Mukhya Kaaran

  1. Cheque Issued but not presented: Humne party ko cheque diya aur Tally me entry pass kardi, par party ne abhi bank se paise nahi nikale.
  2. Cheque Deposited but not cleared: Customer se cheque mila, humne bank ledger me debit kar diya, par bank clearing me 1-2 din lag gaye.
  3. Direct Bank Charges / Interest: Bank ne SMS charges ya ATM charges kaat liye jo humein passbook dekhne par pata chale.

3. TallyPrime Mein BRS Kaise Karein? (Step-by-Step)

  1. Gateway of Tally → Banking → Bank Reconciliation par jayein.
  2. Apna Bank Account select karein (jaise SBI Bank).
  3. Screen par har entry ke samne ek khali column hoga: Bank Date.
  4. Apne bank statement ko haath me lijiye aur dekhiye ki cheque bank me kis date ko clear hua.
  5. Wahi date (Educational Mode me jaise 02-Apr-2024 ya 01-May-2024) Bank Date column me daal dijiye.
  6. Niche dekhein: Balance as per Bank aapke original bank statement ke balance se 100% match ho jayega!
  7. Save karne ke liye press karein Ctrl + A.