calculate taking ur cash book bal...aur bank bal ko nikalna hai..agar chq issued hai to dekho hamari cash book ka bal kam hua hai par bank book me nai to cash book ke bal me less kardo....aur jiska bal nikalna hai usko apna maalik samjho..jo bhi effect uspe pade wohi upar waley bal me daal do...its the easiest way hope yu will do now easily...

first ofall we have to know what is BRS, ( Bank 
Reconsilation Statement) is noting but reconsilation 
between our bank statement and our bank book & cash book.

First step : you take your bank book i mean your company's 
bank book nd see how many transactions is matching wihh 
your bank statement, tick it which is same with your and 
your bank books.

Second Step : you have to note down which cheques are not 
cleard in your bank which already issued by you or by your 
organisation,

Third Step : Some times we issue post dated cheques and 
some time we will issue cheques in month ending these type 
of cheques will cleare after that month, then this type of 
cheques will be there in your bank statement but it will be 
in your cheque issued register in this type of concern your 
bank book and your bank statement will be tally.

there are the important steps