The correct answer is Cashbook (Bank column) with the passbookA bank reconciliation statement (BRS) is a statement that is prepared for reconciling the difference between balances as per the cash books bank column and passbook on a given date. The statement outlines the deposits, withdrawals and other activity affecting a bank account for a period. Additional Information Its not compulsory to prepare a BRS and theres no fixed date for preparing BRS. BRS is prepared on a periodical basis for checking that bank-related transactions are recorded properly in the cash books bank column and also by the bank in their books. BRS helps to detect errors in recording transactions and determining the exact bank balance as on a specified date.