I am doing BRS as per add/less method not debit credit method.
ie, Method as per Grewal illustration.
But when I am solving Grewal practical problems and comparing with meritnation solutions for Overdraft unfavourable balance than my solution for add is minus in meritnation and my minus is add in meritnation. final Answer comes right. why so???

Vikas,
Please don't get confused with the two methods of preparing Bank Reconciliation Statement. The difference in treatments is because of difference in methods so followed.
This would be clear if we take in example. Say, if we were given overdraft balance of Pass Book as Rs 50,000 and an adjustment where a cheque was deposited but not collected for Rs 5,000.
In case you follow, Plus/Minus method, Overdraft Balance would be shown in minus column and the adjustment would be reflected in Plus column (as the balance of Cash Book) would be greater. The final balance would be in Plus Column (i.e. overdraft balance as per Cash Book Rs 45,000)
 
and, in case other method (Add/Less) is used, then overdraft balance would be reflected in amount column only, however we would deduct the amount of adjustment (Rs 5,000) as it would decrease overdraft as per cash book to Rs 45,000.

The final answer in both cases is Rs 45,000 because even if we are showing an item in plus column and deducting the same in other method as actually the adjustment is being subtracted from the total overdraft balance (Rs 50,000).

We would suggest you to adopt any one method and don't get confused. The only thing required is that your final answer should be correct.

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