Answer / chandrasekaran

What is BRS?
BRS means Bank reconciliation statement. It’s prepared to
know the differences between cash book and pass book. Its
Prepared monthly one time.

Reasons for difference
1. Deposits made by the third party directly to the bank.
2. Cheque deposited by into the bank but not yet cleared.
3. Interest & charges debited or credited by bank.
4. Cheque issued but not presented for payment by the third
Party.

book building

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