Bank Statement and ledger

Nehas (Al) (425 Points)

06 September 2009  

 Suppose our bank statement closing balance is 25000/- and bank ledger closing is rs 25500.

we made our BRS and it is tallied with bank statement

but then too we take bank ledger closing balance in trial balance

then too it gets tally

howwwwW????

whats main concept behind it