Bank Reconciliation Statement is a statement prepared mainly to reconcile the difference between the 'Bank Balance' as shown by the Cash Book and the 'Bank Balance' shown by the Bank Pass Book.
source https://www.caclubindia.com/articles/bank-reconciliation-statement-with-example-49035.asp
source https://www.caclubindia.com/articles/bank-reconciliation-statement-with-example-49035.asp
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