Answer / lakshminaryanan

B.R.S= Bank Reconciliation Statement Itmes.

Significance: Open items in SAP means, there are some
transactions which will be appearing and some transactions
which will not be appearing on a particular period and this
open itmes will be derived by reconciling the SAP book
entries with the Bank statement(Statement received from
Bank) and the missing itms in any of those records will
emerge as a Open items.
Through this open items Books the fact of the case can be
ascertained and the relevant recording of entries into SAP
will be happening. Similarly, Banks also can be questioned
for any un authorised and un usual and irreevant
transaction in our account(Company Account). Thus, open
itmes makes a real significance in doing BRS.

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