Teaching HTET PGT Level 3 - 2024 Mock Test Accountancy Bank Reconciliation statement

With respect to Bank Reconciliation Statement, which of the following statements is INCORRECT?

1
A credit balance in the passbook indicates excess of deposits over withdrawals.
2
Bank charges increase debit balance as per the bank passbook.
3
A bank reconciliation statement is a part of the passbook.
4
Bank passbook is also known as bank statement.
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