In each and every Business Organization every day they give
cheque to vendors & Cheques receive from Customers.... so
every day they issuing cheques and deposit cheques

Any organization will do Bank Reconcilation a/c. on monthly
basis.

eg: company have current A/c. in ICICI Bank suppose for the
month of Apr'08 in their Bank statement they have Cr. 20000
Blance. But as per books of a/c. Showing 10000 Dr. Balance ... 

becasue of company issued Rs. 10000/- cheque to Mr. Subbarao
on 29.04.2008 . cheque was not presented for payment  in
Bank. so out company books ICICI Bank A/c. Showing Dr. Rs.
10000/- , as per ICICI Bank Statement Showing Cr. Rs. 20000/-

This is called Bank Reconcilation... every month how amy
cheques issued for payment & how many  Cheques not presented
for payment and how many ch. deposited & how many ch. are
not cleared .... dis analasys is called Bank Reconcilation (
BRS)... have a greate day - SUMA

BRS is a statement which is prepared to identify the reason 
for disagreement of cash book and pass book,
                  BRS is even prepared to when both the 
balance of cash book and pass book are equal and opposite.

BANK RECONSILATION STATEMENT PREPARED TO RECONCILE THE 
PASSBOOK&CASHBOOK