An unrecorded bank charge for ₹150 will be treated in BRS starting with Cash Book balance (Dr.):

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Bank charges have been debited by bank in passbook, reducing the balance, but not recorded in cash book. To reconcile from cash book to passbook, we deduct the charges.

An unrecorded bank charge for ₹150 will be treated in BRS starting with Cash Book balance (Dr.): MCQ with Answer and Explanation

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