What is a memorandum revaluation account and how is it prepared ?? What is the difference between a Memorandum Revaluation account and a revaluation account ??

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Doubt

From the following information (as on 31.3.2023), prepare a bank reconciliation statement after making necessary amendments in the cash book: Particulars Amount Bank balances as per the cash book (Dr.) 32,50,000 Cheques deposited, but not yet credited 44,75,000 Cheques issued but not yet presented for payment 35,62,000 Bank charges debited by bank but not recorded in the cash-book 12,500 Dividend directly collected by the bank 1,25,000 Insurance premium paid by bank as per standing instruction not intimated 15,900 Cash sales wrongly recorded in the Bank column of the cash-book 2,55,000 Customer’s cheque dishonoured by bank not recorded in the cash-book 1,30,000 Wrong credit given by the bank 1,50,000 Also show the bank balance that will appear in the trial balance as on 31.3.2023....please answer it

what is a subsidiary company? and what is the difference between holding and subsidiary company

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