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BCom Tuition > Learn BCom Tuition > What is a Bank Reconciliation Statement?
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What is a Bank Reconciliation Statement?

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Bank Reconciliation Statement is a statement prepared to reconcile the balances of cash book maintained by the concern and pass book maintained by the bank at periodical intervals.
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MBA(Finance)

BRS remove differences in cash book and pass book balance.
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BRS is prepared on a particular date to match the balances shown in the cash book and pass book. there may happen certain transactions of which either bank or the proprietor may not be aware and thus, causing mismatch between the balances of pass book and cash book.
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BRS is a statement which is prepared for matching the difference between cash book and passbook.
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