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What is use of BRS ,could you please explain?

To keep a record of business transactions, a Bank Reconciliation Statement (BRS) comes into play.Bank Reconciliation Statement is a statement which records differences between the bank statement and general ledger.The amount specified in the bank statement issued by the bank and the amount recorded in the organization’s accounting book maintained by Chartered Accountant might differ.

How to prepare BRS?

Make BRS Accordingly. Step 6: Prepare Bank Reconciliation Statement accordingly. Make sure to add the updated version of records. Add Un-presented Cheques and Deduct Un-credited Cheques. Step 7: Banks are not aware of Un-presented cheques because the beneficiary doesn’t get the cheque. It is the case when the business firm forgets to deliver ...


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