Answer Posted / dharam

Bank Reconciliation Statement it's short term is BRS. it's
use for rectify the balance of cash book in the name of
customer and pass book in the name of bank name .sometimes
these two books showing difference BRS is help for rectify
that balances.
for example:
customer issue a cheque to his friend.then customer enter a
cash book i issue one cheque to my friend. but not entered
in pass book bcoz bank will enter only collect the cheque
after only it will entered

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