Answer Posted / aasritha

The main reconciling entries in bank reconciliation are
following.
1. Cheques issued but not presented for payment
2. cheques paid into the bank but not yet cleared.
3. Interest allowed by the bank.
4. Interest and bank charges debited by bank.
5. Interest, dividend etc. collect by bank.
6. Direct payment by the bank.
7. Direct payment into the bank by a customer.
8. Dishonour of bill discounted with the bank.
ankith

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