BRS- is nothing but bank reconciliation statement, it is used to check the bank balance as per pass book and the balance as per the cash book....
Eg: If a person deposits sum amount of money in the bank without an entry in the pass book but entered only in the cash book. Dose the difference arises and to over come this problem BRS is used
Eg: If a person deposits sum amount of money in the bank without an entry in the pass book but entered only in the cash book. Dose the difference arises and to over come this problem BRS is used