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In this video, we conduct Practice Session 5 of ACCA FA1, focusing on Cash at Bank, Bank transactions, and Bank Reconciliation Statement (BRS), explained in Urdu/Hindi for clear understanding and exam-oriented preparation. ✔ Meaning and accounting treatment of Cash at Bank ✔ Bank transactions and their recording ✔ Common bank-related entries in cash book ✔ Bank Reconciliation Statement – purpose and importance ✔ Causes of differences between cash book and bank statement ✔ Preparation of Bank Reconciliation Statement step by step ✔ Practice-based explanation with numerical examples ✔ Common exam mistakes and how to avoid them This practice session is designed to strengthen core FA1 concepts through practical questions, helping students gain confidence for the ACCA FA1 exam. 📘 Ideal for: • ACCA FA1 students • Accounting beginners • Students needing practice and concept clarity • Learners preparing through ACCA Hub