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Bank Reconciliation › BRS format
Bank reconciliation statement format, with an example
What each line of a bank reconciliation statement means and a month worked out from the books to the bank balance.
What the statement shows
A bank reconciliation statement (BRS) starts from the bank balance in your books on a date and explains, item by item, why the bank statement shows a different balance on the same date. When every item is listed, the worked-out balance equals the bank's balance and the books are known to be right.
| Line | What goes in it |
|---|---|
| Balance as per books | The bank balance in your cash book on the last day of the month, counting cheques issued and deposited on the day you wrote them. |
| Add: cheques issued, not yet cashed | You reduced the books when you wrote the cheque; the bank will reduce its balance only when the payee presents it. |
| Less: deposited, not yet credited | You added the cheque or cash deposit to the books; the bank credits it when it clears. |
| Add: credits in the bank, not in books | Interest, transfers from customers, refunds you have not entered yet. |
| Less: debits in the bank, not in books | Bank charges, SMS charges, loan EMIs, direct debits (NACH) and bounced cheques you have not entered yet. |
| Balance as per bank | The result. It should equal the closing balance printed on the statement. |
Worked example
On 30 April 2026 the books show ₹36,800 in the bank. The statement shows ₹41,907.30. The differences:
| Item | Amount (₹) |
|---|---|
| Balance as per books | 36,800.00 |
| Add: cheque 232 to Mehta Bros, not yet cashed | 8,000.00 |
| Less: cheque from Kapoor & Co deposited on 29 April, not yet credited | 3,000.00 |
| Add: interest credited by the bank | 125.00 |
| Less: SMS charges debited by the bank | 17.70 |
| Balance as per bank | 41,907.30 |
36,800 + 8,000 − 3,000 + 125 − 17.70 = 41,907.30, the same as the statement, so the books agree with the bank. Now enter the interest and the SMS charges in the books; the two cheques need nothing, they will appear in May's statement.