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Introduction to Bank Reconciliation
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https://help.tallysolutions.com/docs/te9rel60/Banking/Intro_Bank_Reconciliation.htm

Bank Reconciliation

Bank reconciliation is a process that explains the difference between the bank balance shown in an organization's bank statement, as supplied by the bank, and the corresponding amount shown in the organization's own [accounting] records at a particular point of time.

To know more, click the following links:

     Auto Bank Reconciliation

     Manual_Bank_Reconciliation