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hi my name is saran kumar welcome to my channel the xlism friends in this video i am going to explain you one important case study with respect to the bank statement dealing with the bank statement is almost like a regular job for people who are in the finance domain maybe for the reconciliation they use the bank statement maybe for the investigation they use the bank statement maybe with the audit be it internal audit or statutory audit or maybe in case of forensic audits many a times when we dump the bank statement into ms excel the description comes in more than one single row if you observe in this case study this transaction description is in two rows this transaction description is into four rows this transaction description is in just single row i have observed many a times members delete the extra line items of the description i feel thats a wrong practice because description is the one column i feel the most important in many of the audits be it forensic audit be it statutor