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Answer Posted / utkarsh
BRS stand for bank reconciliation statement.when businessman
does some transaction which does not come to the knowledge
of bank till a particular date and when bank does some
payment on the behalf of the businessman which does not come
to the knowledge of businessman till a particular date. then
there is chances of mismatch between cash book and pass book
so, for finding the reason we make BRS. because equal amount
should be in cash book and pass book at last.
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