Assertion (A): A Bank Reconciliation Statement is a part of the books of accounts. Reason (R): It is prepared to find out the correct bank balance. Choose the correct option: MCQ with Answer and Explanation

Assertion (A): A Bank Reconciliation Statement is a part of the books of accounts. Reason (R): It is prepared to find out the correct bank balance. Choose the correct option:
A. Both A and R are true and R is the correct explanation of A.
B. A is true but R is false.
C. A is false but R is true.
D. Both A and R are true but R is not the correct explanation of A.
Answer: Option C
Solution (By JKSSB Mock Tests)
BRS is not a part of books of accounts; it's a memorandum statement. R is true.

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Correct Answer: Option C


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