Answer / gopal

value date is effected in bank reconciliation because
whenever passing an entry in the ledger value date is
considered and at the time of reconciliation transcation
date is not consider(e.g. in recociliation statement show
the items which are not transaction take place at bank.
for example : if a cheque of Rs 50 lacs issue on 23.02.2010
then the value date also 23.02.2010 and the transcation
date is 07.03.2010 at the Feb month end in reconciliation
statment will take as cheque issue but not presented in
bank yet with cheque value date, there is no need of
transaction date.)

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