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Welcome to Lecture 3 of the Bank Reconciliation Statement (BRS) Chapter in the Pre Ace to Accounts series by Sanjeev Giri Classes! In this lecture, we solve BRS problems when the Pass Book Balance is given — an important and slightly tricky part of the topic. You’ll learn how to make accurate adjustments and prepare a Bank Reconciliation Statement from the Pass Book point of view, step by step. 📚 What You'll Learn Today: 🔹 Understanding Pass Book Balance-based BRS 🔹 Adjustments when starting from Pass Book Balance 🔹 Differences between Cash Book & Pass Book approach 🔹 Fully solved TS Grewal Class 11 questions 🔹 Common errors students make in exams 🔹 CBSE exam-focused explanations with tips This lecture follows the CBSE Class 11 Accountancy syllabus and TS Grewal textbook, making it essential for Commerce students, Board exam preparation, and CA Foundation learners. 📲 Stay Connected for Notes & Updates: 🔹 Telegram: https://t.me/Sanjeev_giri_classes 🔹 Board PDF : https://t.me/Sanjeev_giri_classes/111 🔹 Instagram: / sanjeev_giriclasses 🔹 Full Lectures: / @sanjeevgiriclasses 🔹 Highlights Channel: / @sgc_highlight 💡 Pro Tip: Remember — when starting from the Pass Book balance, all adjustments are reversed compared to the Cash Book method. Practice both methods for full conceptual clarity! #BankReconciliationStatement #BRS #PassBookBalance #Class11Accountancy #TSGrewal #CBSE #CommerceStudents #AceToAccounts #SanjeevGiriClasses