How to clarify BRS in interview for post of accountant?

Bank reconciliation statement is the statement prepares to know the difference between pass book and cash book ,due to the statement the errors crept in can be known and reconciliation is done

BRS is a statement which reconciles the bank balance in our books with the bank statement.... and explains the reasons for d differences in books of both (our and bank), if any..... nd moreoevr....jst concentrate on key issues lyk - checks issued bt nt presented checks recd bt nt deposited stale cheques.etc

BRS is prepared to explain the difference between the Bank balance as per our Books and the balance in the books of bank. Ideally speaking in real practice the difference between the bank balance between the two books is because of the following two: Chequess deposited in the bank but not cleared by bank. Rest all of the entries such as Bank Charges, direct debits/credits,dividend received etc are being entered in the books of the organization once the Bank Statement is received from the Bank.