The correct answer is Either cash book or passbookBank reconciliation statement: A bank reconciliation statement is a report or statement prepared by a company to reconcile bank transactions recorded in its books of accounts with bank statements. The bank reconciliation statement ensures the accuracy of bank balances by helping in the verification of entries recorded in the books of accounts. Important Points As a Bank Reconciliation Statement is prepared to reconcile the balances of Cashbook and Passbook, this statement is prepared with either Favourable or Unfavourable balance of either Cashbook or Passbook. Debit as per cash book is favourable Balance that denotes deposit of amount but debit as per Passbook is unfavourable Balance that denotes withdrawal or Overdraft from a bank account. Credit as per cash book is an unfavourable balance that denotes amount withdrawn or Overdraft but credit as per Passbook is favourable that denotes deposit of amount in a bank account.