bank reconciation is a statement  every  individual person 
or company prepare this statement this statement . it is 
useful to matching the passbook and cash book  avaliable 
balance and this statement is useful to find out exact 
balance  if any mistake was arraised we can easily find 
out  through this statement

Bank reconsilation is a process in which the transactions 
initated by branch A on branch B is reconsiled and the 
entries washed out i.e branch A issues a draft on branch B
of same bank the head office of both branch affacted now 
when branch B pay the drafts it send all entries to IBR 
Deptt they reconsile it when both entires mached it mean 
there is no pendig entry on /A TO B.

Bank reconciliation is a statement that is  prepared in some
intervals like monthly, for showing the causes of why there
is mismatch between cash book and pass book.

The examples for Mismatch are:
Cheques issued but not cleared, cheques deposited but not
credited, interest on deposits which is credited by bank but
co. don't know, monthly expenditure which is paid through
banks but co. don't know, cheques deposited by outsiders and
credited but co. not having the information etc.

Simply bank reconciliation is just cheque bank entries 
through bank statement to our statement. & in this we find 
any discrepencies than resolve it by particular documents.

bank reconcilation statement is a statement to reconcile 
the bank balance as per cash book with bank balance as per 
pass book